Regulations last checked for updates: Feb 10, 2026

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

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

source: 88 FR 31612, May 18, 2023, unless otherwise noted.
cite as: 31 CFR 558.303