Specified criminal offense

Specified criminal offense means (1) A Federal criminal offense involving a controlled substance (as defined in section 802 of title 21 of the United States Code), provided the offense is described in Part D of Subchapter I or Subchapter II of title 21 of the United States Code; (2) Racketeering (as defined in section 1951, 1952, or 1955 of title 18 of the United States Code); (3) Money laundering (as defined in section 1956 or 1957 of title 18 of the United States Code); and (4) Any State criminal offense substantially similar to an offense described in this paragraph (b).

Source

26 CFR § 1.6050I-2


Scoping language

None
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