gested in par. 1.1 of this chapter). 17 CFR 270.31a-1, 270.31a-2 1.8 Investment adviser not a majorityowned subsidiary of a registered investment company. [Amended] To keep such accounts, books, and other documents as are required of registered investment advisers by rule adopted under Section 204 of the Investment Advisers Act of 1940, to the extent such records are necessary or appropriate to record such person's transactions with such registered investment company. Retention period: Not less than 6 years. See rule adopted under Section 204 of the Investment Advisers Act of 1940, 17 CFR 275.204-2 (digested in par. 1.10 of this chapter). 17 CFR 270.31a1, 270.31a-2 1.9 Records prepared or maintained by others than person required to maintain and preserve them. Permits records to be maintained or prepared by others on behalf of the person required to maintain and preserve such records, subject to certain agreements required to be reduced to writing. See Rule 31a-3 for requirements as to such written agreements. Retention period: See Rule 31a-2 for periods of preservation of records. CFR 270.31a-3 (retention: 270.31a-2) 17 1.10 Investment advisers making use of mails or of any means or instrumentality of interstate commerce in connection with business as investment adviser (other than an adviser specifically exempted from registration pursuant to Section 203(b) of the Investment Advisers Act of 1940). [Amended] To make, keep, and retain the books and records specified in section cited. Retention period: Various. 17 CFR 275.204-2 XXX. SMALL BUSINESS 1.1 Corporations licensed under the Small Business Investment Act. To maintain current financial records, minutes of meetings of stockholders, directors, executive officials, and other of To keep, in addition to the records and accounts described in item 1.3, above, (a) records of leave, absences, class cuts, makeup work, tardiness, and interruptions for unsatisfactory conduct or attendance; and (b) records of refunds of tuition, fees, and other charges made to a veteran who fails to enter the course or withdraws, or is discontinued prior to completion of the course. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.2306 1.5 Educational institutions furnishing institutional on-farm training courses under section 1652, chapter 33, title 38, U.S. Code, supra." [Amended] To keep in addition to the records and accounts described in item 1.3, above, records of the individual and organized group instruction furnished. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.2306 1.6 Training establishments furnishing apprentice or other training-on-thejob courses under chapter 33, title 38, U.S. Code, supra.1 [Amended] 11 To keep appropriate records pertaining to such training including, but not limited to, (a) payroll records; (b) records of attendance; and (c) records of progress toward job objective, including accomplishments and failures. 11 Chapter 33, title 38, U.S. Code has been repealed; 38 CFR 21.2201 and 21.2306 have been revoked. The 3-year retention period terminates Jan. 31, 1968. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.2201, 21.2306 1.7 Educational institutions furnishing education or special restorative training under chapter 34 or 35, title 38, U.S. Code. [Amended] To keep appropriate records and accounts, including but not limited to, (a) records and accounts which are evidence of tuition and fees charged to and received from or on behalf of all students and trainees; (b) records of previous education or training of veterans and eligible persons enrolled under the law at time of admission and records of advance credit granted by institution; and (c) records of the veteran's and eligible person's grades and progress. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.8 Educational institutions having veterans and eligible persons under chapter 34 or 35, title 38, U.S. Code, supra, enrolled in courses which do not lead to standard college degree. [Amended] To keep, in addition to the records and accounts described in item 1.7, above, records of leave, absences, class cuts, makeup work, and tardiness. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.9 Educational institutions having veterans and eligible persons under chapter 34 or 35, title 38, U.S. Code, supra, enrolled in nonaccredited courses approved under section 1776, chapter 36, title 38, U.S. Code. [Amended] To keep, in addition to records and accounts described in items 1.7 and 1.8, above, (a) records of interruptions for unsatisfactory conduct or attendance; and (b) records of refunds of tuition, fees, and other charges made to a veteran or an eligible person who fails to enter the course or withdraws or is dis continued prior to completion of the course. Retention period: 3 years following termination of enrollment period, unless further retention requested by General Accounting Office or Veterans Administration not later than 30 days prior to end of 3-year period. 38 CFR 21.4209 1.10 Holders of loans guaranteed or in sured by the Veterans Administration under chapter 37, title 38, U.S. Code. To keep a record of each loan showing the amounts of payments received on the obligation and disbursements chargeable thereto, and the dates thereof. Retention period: Until the Administrator ceases to be liable as guarantor or insurer of the loan. 38 CFR 36.4330 1.11 Holders of loans insured by the Veterans Administration under chapter 37, title 38, U.S. Code. To keep an insurance account showing the amounts credited as available for the payment of losses on insured loans made or purchased by the holder and the amounts debited on account of transfers of insured loans, purchases by the Veterans Administration under 38 CFR 36.4318, or payment of losses. Retention period: Until effective date of closing of insurance account by the Veterans Administration. 38 CFR 36.4370 1.12 Institutions and training establishments participating in the vocational rehabilitation and education pro gram. To maintain contracts, agreements, or arrangements providing for number and frequency of reports, adequate financial records to support payment for each trainee, and attendance and progress records. Retention period: 3 years following the date of the last payment or a longer period if requested by the General Accounting Office or the Veterans Administration. 41 CFR 8-95.209 SUPPLEMENTS Supplement -Requirements Under the Second War Powers Act of 1942 The Second War Powers Act of March 27, 1942 (56 Stat. 185), provided that contractors with defense contracts placed after September 8, 1939, could be required to produce any books or records deemed relevant for audit and inspection EXPLANATION: The index is a guide to the persons, groups, or products covered by the subject titles in the list. It does not purport to bring together under a given entry a complete analysis of all requirements relating to a given business or product. Thus, a requirement affecting corporations in liquidation will be found under "corporation" because the word appears in the subject title in the list. There are many other requirements, however, affecting corporations which must be sought under "taxes", "manufacturers", "employers", "contractors", name of product or other subject. In the same way general categories of persons to whom re quirements may apply (such as manufacturers or importers) have been included only if they are particularly necessary in identifying the applicability of the requirements. Items included in the index are keyed to the department (or agency) number shown in the contents. References are to agency and item numbers, not to FEDERAL REGISTER pages. A Accounts, Bureau of, XI 1 Adjustment assistance under the Trade Expansion Act; recipients of, II 2.1 Aeronautics and Space Administration, National, XXV Aeronautics and space credentials, Supp. II Aged, medical and health insurance programs for, IV 4.1a-4.1d Agency for International Development, X 2 Agents: Cargo and miscellaneous vessels, XI 9.7-9.21 Foreign, VII 1.1-1.2 Passenger and miscellaneous vessels, XI 9.1 Savings stamps, XI 8.2 Shipping companies, II 5.1-5.9 Aging, Administration on, IV 5 Brokers, I 2.23 Classifiers, I 2.45 Commission merchants, I 2.23 Crop insurance, I 8.1-8.2 Dealers, I 2.23 Distribution programs, I 1.2, 2.24–2.26 Graders, I 2.45 Handlers and shippers of, I 2.1-2.22 Marketing orders, I 2.1-2.22 Price support program, I 5.2-5.8, 5.17, 5.19 Producers, I 4.8-4.10, 4.27-4.28, 4.31, 4.37a, 5.3, 5.5-5.8, 5.17 Sales for foreign currencies, I 1.11 Trading in, I 6.1-6.15 Warehousing, I 2.38-2.48 Agricultural Marketing Act of 1937, I 2.1-2.22, 2.60 Agricultural Marketing Act of 1946, I 2.54 Agricultural Research Service, I 3 Agricultural Service, Foreign, I 1 Agricultural Stabilization and Conserva tion Service, I 4 Interstate, XV 1.5–1.7, 1.13-1.15, 1.431.44 Irregular and off-route, XIII 1.5 Owners or operators, XIII 1.8; XV 1.3, Small aircraft, XV 1.11 Supplemental, XIII 1.1; XV 1.5-1.7, 1.39-1.42; Supp. II Transatlantic charter flights, XIII 1.3 Trunkline route carriers, XIII 1.2 Air Force; contractors and subcontractors, III 1.1-1.6, 1.14–1.28, 1.31, 2.3; XI 4.43 Air Force, Department of the, III 2 Air navigation facilities, XV 1.29 Air pollution control programs, IV 3.6 Air taxi operators, small aircraft, XV 1.11 Aircraft and related subjects: Accidents, XIII 1.8 Air carriers. See Air carriers Aircraft and related subjects-Continued Commercial operators, XV 1.5–1.7, 1.11, 1.35-1.36 Contractors constructing for the Army, Designated alteration stations, XV 1.37 Flight instructors, XV 1.19 Civil aircraft, XIII 1.6; Supp. II Large aircraft, XV 1.5-1.7, 1.35 Manufacturers of aircraft and related Operators, XIII 1.6, 1.8; XV 1.3, 1.5- Parachute loft certifications, XV 1.28; Parachute riggers, XV 1.21; Supp. II Radio stations and carriers, XVI 1.14- Repair stations, XV 1.4, 1.24-1.26; Anadromous Fish Act of 1965, VI 2.14 Animals: Research, I 3.8 Sponsors of clinical investigations in, IV 2.6 Antibiotic drugs: Exemption from certifications, IV 2.8 Operators of establishments processing, labeling, and shipping, IV 2.7 Shippers, IV 2.6 Antifreeze solutions manufacturers, distributors, and users, XI 4.142 Anti-hog-cholera serum; handlers and licensees, I 3.2 Apartment house managers, IX 1.3 Appalachian Regional Development Act of 1965, II 1.3; VI 7.2 Apprentices and learners: Employers of, VIII 5.4, 5.6-5.7, 5.10 Joint apprenticeship committees, VIII 5.5 Sponsors of programs for, VIII 1.6 Veterans training courses, XXXI 1.6 Arbitrage operations in stocks and securities, XI 4.37 Architect-engineer contracts, III 1.6 Arms, ammunition, and implements of war. See Firearms Army: Aircraft, XI 4.43 Contractors and subcontractors, III 1.1-1.6, 1.14-1.28, 1.31, 3.2-3.3, 3.5; XI 4.43 Army, Department of the, III 3 Associations: See also Cooperative associations, etc. Holding Certification of Authorization under the Great Lakes Pilotage Uniform Accounting System, II 8.1 Atomic energy: Contractors and subcontractors, XII 1.1, 1.12 Restricted data; holders of access permits to, XII 1.3 Atomic Energy Act of 1954, XII 1.3-1.4, 1.6 Atomic Energy Commission, XII Automobile tire manufacturers, pro ducers, or importers, XI 4.83a Aviation. See Air carriers; Aircraft and related subjects; and Airports Aviation Agency, Federal, XV |