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

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

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

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