Definitions and rules of construction

§ 203. Definitions and rules of construction (a) The definitions and rules of construction set forth in this section apply for the purposes of this title. (b) The term “Secretary” means the Secretary of the Treasury. (c) The term “person” includes natural persons, partnerships, trusts, estates, associations, corporations, and all entities cognizable 84 Stat. 1119as legal personalities. The term also includes any governmental department or agency specified by the Secretary either for the purpose of this title generally or any particular requirement thereunder. (d) The term “United States”, used in a geographical sense, includes the States and the District of Columbia, and to the extent the Secretary shall by regulation specify, either for the purposes of this title generally or any particular requirement thereunder, the Commonwealth of Puerto Rico, the possessions of the United States, United States military establishments, and United States diplomatic establishments. (e) The term “financial institution” means any person which does business in any one or more of the following capacities: (1) an insured bank as defined in section 3 of the Federal Deposit Insurance Act; (2) a commercial bank or trust company; (3) a private banker; (4) an agency or a branch within the United States of any foreign bank; (5) an insured institution as defined in section 401 of the National Housing Act; (6) a savings bank, building and loan association, credit union, industrial bank, or other thrift institution; (7) a broker or dealer registered with the Securities and Exchange Commission under the Securities Exchange Act of 1934; (8) a broker or dealer in securities or commodities; (9) an investment banker or investment company; (10) a currency exchange; (11) an issuer, redeemer or cashier of travelers’ checks, checks, money orders, or similar instruments; (12) an operator of a credit card system; (13) an insurance company; (14) a dealer in precious metals, stones, or jewels; (15) a pawnbroker; (16) a loan or finance company; (17) a travel agency; (18) a licensed transmitter of funds; (19) a telegraph company; (20) a Federal, State, or local government institution which performs any of the functions of any of the businesses listed above;or (21) any other type of business or institution performing similar, related, or substitute functions specified by the Secretary by regulation for the purposes of the provision of this title to which the regulation relates. (f) The term “domestic”, used with reference to institutions or agencies, limits the applicability of the provision wherein it appears to the performance by such institutions or agencies of functions within the United States. (g) The term “financial agency” means any person which acts in the capacity of a financial institution or in the capacity of a bailee, depository trustee., agent, or in any other similar capacity with respect to money, credit, securities, or gold or transactions therein, on behalf of any person other than a government, a monetary or financial authority when acting as such, or an international financial institution of winch the United States is a member. (h) The term “foreign”, used with reference to institutions or agencies, limits the applicability of the provision wherein it appears to the performance by such institutions or agencies of functions outside the United States. 84 Stat. 1120 (i) References to this title or any provision thereof include regulations issued under this title or the provision thereof in question. (j) All reports required under this title and all records of any such reports are specifically exempted from disclosure under section 552 of title 5, United States Code. (k) For the purposes of section 1001 of title 18, United States Code, the contents of reports required under any provision of this title are statements and representations in matters within the jurisdiction of an agency of the United States. (l) The term “monetary instruments” means coin and currency of the United States, and in addition, such foreign coin and currencies, and such types of travelers’ checks, bearer negotiable instruments, bearer investment securities, bearer securities, and stock wit h title passing upon delivery, or the equivalent thereof, as the Secretary may by regulation specify for the purposes of the provision of this title to which the regulation relates.