[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR536.404] [Page 680] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 536_NARCOTICS TRAFFICKING SANCTIONS REGULATIONS--Table of Contents Subpart D_Interpretations Sec. 536.404 Setoffs prohibited. A setoff against blocked property (including a blocked account), whether by a U.S. bank or other U.S. person, is a prohibited transfer under Sec. 536.201 if effected after the effective date.