Home › CFR › Title 31 › Part 106031 CFR Part 1060 — Provisions Relating to the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010§ 1060.300— Reporting obligations on foreign bank relationships with Iranian-linked financial institutions designated under IEEPA and IRGC-linked persons designated under IEEPA.§ 1060.800— Penalties.