Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:amendedBy |
gptkb:USA_PATRIOT_Act
gptkb:Anti-Drug_Abuse_Act_of_1988 |
| gptkbp:appliesTo |
corporations
individuals partnerships estates trusts trade or business |
| gptkbp:codifiedIn |
26 U.S.C. § 6050I
|
| gptkbp:dateEnacted |
Tax Reform Act of 1984
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:excludes |
financial institutions (covered by other laws)
governmental units |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6050I
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
criminal penalties
civil penalties |
| gptkbp:purpose |
combat money laundering and tax evasion
|
| gptkbp:reportingDeadline |
15 days after transaction
|
| gptkbp:requires |
date of transaction
IRS Form 8300 reporting of cash payments over $10,000 amount of cash received description of transaction identification of payer nature of business |
| gptkbp:subject |
Bank Secrecy Act coordination
anti-structuring rules |
| gptkbp:threshold |
$10,000
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|