Debt

Debt means any amount of money, funds or property that has been determined by an appropriate official of the Federal Government to be owed to the United States by a person. As used in this part, the term debt does not include debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

Source

31 CFR § 5.1


Scoping language

As used in this part:

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