cash equivalent
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6867 — for purposes of this section
The term “cash equivalent” means—
(A) foreign currency,
(B) any bearer obligation, and
(C) any medium of exchange which—
(i) is of a type which has been frequently used in illegal activities, and
(ii) is specified as a cash equivalent for purposes of this part in regulations prescribed by the Secretary.