All
All
Parallel
Title
Appellant
Respondent
Lawyer
Parallel Search is an AI-driven legal research functionality that uses natural language understanding to find conceptually relevant case law, even without exact keyword matches.
Hi, I'm AMICUS. Your GPT powered virtual legal assistant.
Let's chat.
Log in
Sign Up
Select Country
India
UK
&
Ireland
AMICUS AI
CaseIQ
Keyword Research
Parallel Search
Browse
Commentaries
Columns
My Project
New chat
Federal
U.S. Supreme Court
Federal Circuit
1st Circuit
2d Circuit
3d Circuit
4th Circuit
5th Circuit
6th Circuit
7th Circuit
8th Circuit
9th Circuit
10th Circuit
11th Circuit
Court of Appeals for the D.C. Circuit
Board of Immigration Appeals
Special Courts
Bankruptcy
State
Alabama
Alaska
Arkansas
Arizona
California
Colorado
Connecticut
Delaware
District Of Columbia
Florida
Georgia
Guam
Hawaii
Iowa
Idaho
Illinois
Indiana
Kansas
Kentucky
Louisiana
Massachusetts
Maryland
Maine
Michigan
Minnesota
Missouri
Mississippi
Montana
Nebraska
North Carolina
North Dakota
New Hampshire
New Jersey
Northern Mariana Islands
New Mexico
Nevada
New York
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Virginia
Vermont
Washington
Wisconsin
West Virginia
Wyoming
31 C.F.R. § 1010.306 : Money and Finance: Treasury — REGULATIONS RELATING TO MONEY AND FINANCE — FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY — GENERAL PROVISIONS — REPORTS REQUIRED TO BE MADE — Filing of reports
Text
(a)
(1)
A report required by §1010.311 or §1021.311, shall be filed by the financial institution within 15 days following the day on which the reportable transaction occurred.
(2)
A copy of each report filed pursuant to §§1010.311,
1010.313
,
1020.315
,
1021.311
and
1021.313
, shall be retained by the financial institution for a period of five years from the date of the report.
(3)
All reports required to be filed by §§1010.311,
1010.313
,
1020.315
,
1021.311
and
1021.313
, shall be filed with the Commissioner of Internal Revenue, unless otherwise specified.
(b)
(1)
A report required by §1010.340(a) shall be filed at the time of entry into the United States or at the time of departure, mailing or shipping from the United States, unless otherwise specified by the Commissioner of Customs and Border Protection.
(2)
A report required by §1010.340(b) shall be filed within 15 days after receipt of the currency or other monetary instruments.
(3)
All reports required by §1010.340 shall be filed with the Customs officer in charge at any port of entry or departure, or as otherwise specified by the Commissioner of Customs and Border Protection. Reports required by §1010.340(a) for currency or other monetary instruments not physically accompanying a person entering or departing from the United States, may be filed by mail on or before the date of entry, departure, mailing or shipping. All reports required by §1010.340(b) may also be filed by mail. Reports filed by mail shall be addressed to the Commissioner of Customs and Border Protection, Attention: Currency Transportation Reports, Washington, DC 20229.
(c)
Reports required to be filed by §
1010.350
shall be filed with the Commissioner of Internal Revenue on or before June 30 of each calendar year with respect to foreign financial accounts exceeding $10,000 maintained during the previous calendar year.
(d)
Reports required by §1010.311, §1010.313, §1010.340, §1010.350, §1020.315, §1021.311 or §1021.313 of this chapter shall be filed on forms prescribed by the Secretary. All information called for in such forms shall be furnished.
(e)
Forms to be used in making the reports required by §1010.311, §1010.313, §1010.350, §1020.315, §1021.311 or §1021.313 of this chapter may be obtained from the Internal Revenue Service. Forms to be used in making the reports required by §1010.340 may be obtained from the U.S. Customs and Border Protection.
31 C.F.R. §1010.306
×