[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: 31CFR560.413] [Page 305] 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 D_Interpretations Sec. 560.413 Letter of credit payments by Iranian banks in the United States. (a) For purposes of the exemption in Sec. 560.210(e), payment of letters of credit and other financing agreements according to their terms includes, in the case of payments made by an Iranian bank's branch or agency located in the United States, payments that such branch or agency is: (1) Legally obligated to make pursuant to the terms of letters of credit and other financing agreements relating to pre-May 7, 1995 trade contracts; or (2) Licensed to make by the Office of Foreign Assets Control with respect to pre-May 7, 1995 trade contracts. (b) Payments that are not binding legal obligations of an Iranian bank's branch or agency pursuant to the terms of the letter of credit or other financing agreement are not covered by this exemption.