Code of Federal Regulations · Section
§ 586.301 — Entity
31 C.F.R. § 586.301
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The term entity means a partnership, association, trust, joint venture, corporation, group, subgroup, or other organization.
Authorizing Statute
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General authority of the Secretary31 U.S.C. § 321
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Mode of recovery28 U.S.C. § 2461