Regulations last checked for updates: Feb 07, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
§ 536.303 - Entity.

The term entity means a partnership, association, corporation, or other organization, group or subgroup.

source: 62 FR 9960, Mar. 5, 1997, unless otherwise noted.
cite as: 31 CFR 536.303