Try this:
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lim from %theta toward 0 {alignc {sin %theta} over %theta} = 1
I agree, this one is hard to dig out of the online help.
I know the documentation is being improved. In the meantime, you can try the "Getting Started with Math" guide:
OOo Guides; I also find this "
Math cheatsheet" attached to the documentation issue to be a huge help.