Regulations last checked for updates: Mar 23, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
All TitlesTitle 31Chapter IIPart 351Subpart EAppendix Appendix to - Appendix to Part 351—Tax Considerations
Collapse to view onlyAppendix Appendix to - Appendix to Part 351—Tax Considerations
Table of Contents

authority: 5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3105.
source: 68 FR 24796, May 8, 2003, unless otherwise noted.
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