U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
(a) Notice of specific reporting requirements, including who is required to report, the information to be reported, the manner of reporting, and the time and place of filing reports, will be published by the Secretary of the Treasury in the
(b) Written responses are required from all reporters.
(c) Information required from reporters shall be furnished under oath.