specified criminal offense

(3) Specified criminal offense For purposes of this subsection, the term “specified criminal offense” means— (A) any Federal criminal offense involving a controlled substance, (B) racketeering (as defined in section 1951 , 1952 , or 1955 of title 18 , United States Code ), (C) money laundering (as defined in section 1956 or 1957 of such title), and (D) any State criminal offense substantially similar to an offense described in subparagraph (A), (B), or (C).

Source

26 USC § 6050I(g)(3)


Scoping language

For purposes of this subsection
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