---
kind: "section"
citation: "31 C.F.R. § 548.318"
title: "31"
number: "548.318"
heading: "Structured."
url: "https://uscodex.org/cfr/31/548.318"
---

# §548.318. Structured.


The term structured, with respect to a transaction, has the meaning given the term “structure (structuring)” in [31 CFR 1010.100(xx)](/cfr/31/1010.100.md?p=xx) (or any corresponding similar regulation or ruling).


## Notes

### Authority

Authority: 3 U.S.C. 301; 31 U.S.C. 321(b); 50 U.S.C. 1601 et seq., 1701 et seq.; Pub. L. 101-410, 104 Stat. 890, as amended (28 U.S.C. 2461 note); E.O. 13405, 71 FR 35485, 3 CFR, 2006 Comp., p. 231; E.O. 14038, 86 FR 43905, 3 CFR, 2021 Comp., p. 626.

### Source

Source: 88 FR 18039, Mar. 27, 2023, unless otherwise noted.