I. 司法管辖权和地点 ................................................................................................................3 II. 适用性 ................................................................................................................................4 III. 定义 ................................................................................................................................5 IV. 民事处罚 ................................................................................................................................15 V. 合规要求 ................................................................................................................................17 VI. 定期报告 .............................................................................................................................48 VII. 交付物的批准 ................................................................................................................53 VIII. 约定的处罚 ................................................................................................................55 IX. 不可抗力 .............................................................................................................................59 X. 争议解决 .............................................................................................................................61 XI. 信息收集和保留 .............................................................................................................64 XII. 和解/权利保留的效力 ................................................................................................67 XIII.费用................................................................................................................................69 XIV. 通知...................................................................................................................................69 XV. 生效日期...................................................................................................................71 XVI. 保留管辖权......................................................................................................................71 XVII. 修改.........................................................................................................................................71 XVIII. 封堵和废弃.........................................................................................................................72 XIX. 终止.........................................................................................................................................72 XX. 公众参与......................................................................................................................73 XXI. 签字人/服务.........................................................................................................................74 XXII. 整合.........................................................................................................................................74 XXIII. 最终判决.........................................................................................................................74 XXIV. 26 USC 第 162(F)(2)(A)(II) 条识别.....................................................................75 XXV.附录.................................................................................................................................75