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§ 25.497
Tail-wheel yawing.
(a) A vertical ground reaction equal to the static load on the tail wheel, in combination with a side component of equal magnitude, is assumed.
(b) If there is a swivel, the tail wheel is assumed to be swiveled 90° to the airplane longitudinal axis with the resultant load passing through the axle.
(c) If there is a lock, steering device, or shimmy damper the tail wheel is also assumed to be in the trailing position with the side load acting at the ground contact point.