such other person shall be treated as held by such person. For purposes of subparagraph (B), investments of persons shall not fail to be treated as coordinated if contractual obligations exist (directly or indirectly) between such persons with respect to such investments or the provision of any services in connection with any applicable trade or business. (d) Specified medical care provider For purposes of this section, the term specified medical care provider means any corporation or partnership which— (1) is enrolled under section 1866(j) of the Social Security Act, (2) is enrolled as a participating provider in a State plan (or waiver of such plan) under title XIX of such Act, or (3) in the course of any trade or business which includes the provision of medical care, employs any individual who is so enrolled or certified. (e) Related persons For purposes of this section, persons are related to each other if such persons are described in section 267(b) or 707(b)(1), determined by substituting 20 percent for 50 percent each place it appears in such sections. (f) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— (1) the time and manner of filing the return required under subsection (a), (2) rules to prevent, to the extent practicable, more than one person from being required to report the same information, (3) rules to prevent the use of intermediaries, agents, nominee ownership, and other arrangements to avoid the application of this section, and (4) rules to require reporting of information to any person by any person related to such person to the extent that such information is necessary for such person to determine if such person is a reporting person, or is required to be reported by such person under this section, and is not otherwise available to such person. (g) Public availability of returns Annual returns filed under this section shall be made available by the Secretary to the public as soon as