Regulations last checked for updates: Feb 11, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
§ 19.990 - Preponderance of the evidence.

Preponderance of the evidence means proof by information that, compared with information opposing it, leads to the conclusion that the fact at issue is more probably true than not.

authority: Sec. 2455, Pub. L. 103-355, 108 Stat. 3327 (31 U.S.C. 6101 note); E.O. 11738 (3 CFR, 1973 Comp., p. 799); E.O. 12549 (3 CFR, 1986 Comp., p. 189); E.O. 12689 (3 CFR, 1989 Comp., p. 235)
source: 68 FR 66544, 66605, 66607, Nov. 26, 2003, unless otherwise noted.
cite as: 31 CFR 19.990