| http://www.w3.org/ns/prov#value | - A United States person that causes an entity, including but not limited to a corporation, partnership, or trust, to be created for a purpose of evading this section shall have a financial interest in any bank, securities, or other financial account in a foreign country for which the entity is the owner of record or holder of legal title.(f) Signature or other authority???(1) In general.
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