INDEX

Explanation: The following system of citation is used in this Index:

1. Sections of the regulations are cited by number.

2. Cross reference to index headings appear in Roman type; other directions are italicized.

AFFILIATED GROUPS, consolidated renegoti-
ation of. See also Consolidated renegotiation. 1464.1; 1464.2.
AGENCIES AND DEPARTMENTS OF THE
GOVERNMENT NAMED IN OR FOR-
MERLY SUBJECT TO THE ACT.__
AGENCIES FOR THE BLIND, contracts with
AGENCY OF THE GOVERNMENT, defined....
AGENTS. See Brokers and manufacturers' agents.
AGENTS OF CONSOLIDATED GROUPS...
AGGREGATES (e.g., gravel) --.

AGREEMENTS. See Clearance; Special account-
ing agreements; Consolidation.
AGREEMENTS TO REFUND EXCESSIVE
PROFITS:

Administration of refund agreement.

Administrator of deceased individual_

1452.2.
1455.3 (b) (7).
1451.23.

1464.7(b).
1453.2(b) (3).

1461.5.
1498.2(h).

1462.8(d).

1498.2(h).

1498.2(h).

1474.4.

1474.1.

1498.2 (h); 1498.2 (i); 1467.7 (b).
1474.1; 1498.1; 1498.2.

1472.3(j), (k), (1), (m); 1472.4(c). 1498.3.

1498.2(h).
1498.1.

1474.5.

1498.2(c).

1498.1; 1498.2.
1461.2(a).

1461.2(b) (2); 1498.2(e); 1499.2-9. 1461.2(b) (2); 1498.2(f). 1463.1-1463.92.

1465.3.

1498.2(h).
1474.6.

1474.7.
1498.2(h).
1498.2(g).

1474.2-1474.4.

1461.2-1461.5(c).

1474.3.

Federal tax return not filed___

Partnership--

Profits not all included in Federal tax

1498.2(d) (1).

1498.2(d) (3).

1498.2(d) (2).

1498.5(a).

1498.5(b).

1498.5(a).

1498.2(d) (4); 1498.2(e) (2).
1498.4.
1498.2(h).

1458.3(b).

1490.1-1490.13.
1490.6(e), (f).
1453.5(b)(1).

also Derivatives of agricultural commodities---- 1453.2(b)(2)(v).