31 CFR 19.50: How is this part written?

(a) This part uses a “plain language” format to make it easier for the general public and business community to use. The section headings and text, often in the form of questions and answers, must be read together.

(b) Pronouns used within this part, such as “I” and “you,” change from subpart to subpart depending on the audience being addressed. The pronoun “we” always is the Department of the Treasury.

(c) The “Covered Transactions” diagram in the appendix to this part shows the levels or “tiers” at which the Department of the Treasury enforces an exclusion under this part.