CFR > Title 31 - Money and Finance: Treasury > SUBTITLE B—Regulations Relating to Money and Finance > CHAPTER X—FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY (parts 1000 to 1029) > PART 1026—RULES FOR FUTURES COMMISSION MERCHANTS AND INTRODUCING BROKERS IN COMMODITIES > SUBPART C—Reports Required To Be Made by Futures Commission Merchants and Introducing Brokers in Commodities (§1026.300 to §1026.320) > 1026.314—Structured transactions.