{"data":{"id":"us/31-cfr-1010.314","jurisdiction":"us","citation":"31 CFR 1010.314","heading":"Structured transactions.","body":"No person shall for the purpose of evading the transactions in currency reporting requirements of this chapter with respect to such transaction:\n(a) Cause or attempt to cause a domestic financial institution to fail to file a report required under the transactions in currency reporting requirements of this chapter;\n(b) Cause or attempt to cause a domestic financial institution to file a report required under the transactions in currency reporting requirements of this chapter that contains a material omission or misstatement of fact; or\n(c) Structure (as that term is defined in § 1010.100(xx)) or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.","path":["Title 31—Money and Finance: Treasury","Subtitle B—Regulations Relating to Money and Finance","CHAPTER X—FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY","PART 1010—GENERAL PROVISIONS","Subpart C—Reports Required To Be Made"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"335b283e4d2f5e7e1c28369c7eb3e27134b651a711171e972d9a64ce8e1c8de7","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-1010.313","next":"us/31-cfr-1010.315"},"notice":"GroundRules: Original legal text. Not legal advice."}