[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR560.320] [Page 775] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 560--IRANIAN TRANSACTIONS REGULATIONS--Table of Contents Subpart C--General Definitions Sec. 560.320 Iranian accounts. The term Iranian accounts means accounts of persons located in Iran or of the Government of Iran maintained on the books of a United States depository institution.