§4290.40. How to read this part 4290.

Center Headings. Center headings are descriptive and are used for convenience only. They have no regulatory effect.

Capitalizing defined terms. Terms defined in § 4290.50 have initial capitalization in this part 4290.

“You.”— The pronoun “you” as used in this part 4290 means a RBIC unless otherwise noted.

Forms. All references in this part to forms, and instructions for their preparation, are to the current issue of such forms.