31 C.F.R. § 560.543 : Money and Finance: Treasury — REGULATIONS RELATING TO MONEY AND FINANCE — OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY — IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS — LICENSES, AUTHORIZATIONS, AND STATEMENTS OF LICENSING POLICY — Sale of certain real and personal property in Iran and transfer of related funds to the United States

(a) Individuals who are U.S. persons are authorized to engage in transactions necessary and ordinarily incident to the sale of real and personal property in Iran and to transfer the proceeds to the United States, provided that such real and personal property was acquired before the individual became a U.S. person or inherited from persons in Iran. Authorized transactions include engaging the services of any persons in Iran necessary for the sale, such as an attorney, funds agent, or broker.
(b) This section does not authorize:
(1) The wind-down of commercial enterprises in Iran;
(2) The re-investment in Iran of the proceeds from the real or personal property sales authorized in paragraph (a) of this section; or
(3) The exportation or reexportation to Iran of any goods (including software) or technology.

31 C.F.R. §560.543

77 FR 64666, 10/22/2012, as amended at 83 FR 55271, 11/5/2018