[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR537.306] [Page 174] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 537_BURMESE SANCTIONS REGULATIONS--Table of Contents Subpart C_General Definitions Sec. 537.306 Government of Burma. The term Government of Burma includes: (a) The state and the Government of Burma, as well as any political subdivision, agency, or instrumentality thereof; (b) Any entity owned or controlled directly or indirectly by the foregoing.