Section 180.105 - How is this part written?(a) This part uses a "plain language" format to make it easier for the general public and business community. The section headings and text must be read together, as they are often in the form of questions and answers.(b) Pronouns used within this part, such as "I" and "you," change from subpart to subpart depending on the audience being addressed.(c) The "Covered Transactions" diagram in the appendix to this part shows the levels or "tiers" at which a Federal agency may enforce an exclusion.