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.