Regulations last checked for updates: Feb 07, 2026

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

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

source: 74 FR 16773, Apr. 13, 2009, unless otherwise noted.
cite as: 31 CFR 544.303