§ 0.104. Definitions.
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/us/cfr/t31/s§ 0.104·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The following definitions are used throughout this part:
(a)Bureau means:
(1)Alcohol and Tobacco Tax and Trade Bureau;
(2)Bureau of Engraving and Printing;
(3)Bureau of the Fiscal Service;
(4)Departmental Offices;
(5)Financial Crimes Enforcement Network;
(6)Internal Revenue Service;
(7)Office of the Comptroller of the Currency;
(8)Office of the Inspector General;
(9)Office of the Special Inspector General for the Troubled Asset Relief Program;
(10)Office of the Treasury Inspector General for Tax Administration;
(11)United States Mint; and
(12)Any other organization designated as a bureau by the Secretary of the Treasury pursuant to appropriate authority.
(b)Person means an individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, organization, or institution.
(c)Employee means an officer or employee of the Department regardless of grade, status or place of employment, including an employee on leave with pay or on leave without pay. Unless stated otherwise, employee shall include a special government employee.
(d)Special government employee means an officer or employee of the Department who is retained, designated, appointed, or employed, regardless of type of appointment, to perform temporary duties on a full-time or intermittent basis, with or without compensation, for not to exceed 130 days during any period of 365-consecutive days. 18 U.S.C. 202(a).
(e)On Department property means present in a building, on property, or in space owned by, leased by, occupied by, or under the control of the Department.
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U.S. Code