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Electronic Code of Federal Regulations

e-CFR Data is current as of November 25, 2014

Title 17Chapter II → Part 231


Title 17: Commodity and Securities Exchanges


PART 231—INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER

SubjectRelease No.DateFed. Reg. Vol. and page
Partial text of letter of Chief of Securities Division of Federal Trade Commission relating to section 11(e)(2)45Sept. 22, 193311 FR 10947.
Letter of Federal Trade Commission relating to offers of sale prior to the effective date of the registration statement70Nov. 6, 193311 FR 10948.
Opinion of Federal Trade Commission relating to registration of stock issued by certain mortgage loan companies86Dec. 13, 1933      Do.
Extracts from letters of Federal Trade Commission relating to applications of various sections of the Act97Dec. 28, 193311 FR 10949.
Extract from letter of Federal Trade Commission discussing availability of a “broker's exemption” to the customer of the broker131Mar. 13, 193411 FR 10951.
Statement by Federal Trade Commission discussing the amendment of the Securities Act to include fractional undivided interests in oil, gas or other mineral rights in the definition of security185June 20, 1934      Do.
Statement by Federal Trade Commission relating to the availability of an exemption from registration where a secondary distribution involves sales outside the State of incorporation201July 20, 193411 FR 10952.
Letter of General Counsel discussing factors to be considered in determining the availability of the exemption from registration provided by the second clause of section 4(1)285Jan. 24, 1935      Do.
Letter of General Counsel discussing the availability of an exemption from registration for securities issued in exchange for other securities where terms of the issuance and exchange are subject to approval by a State public utility commission312Mar. 15, 193511 FR 10953.
Letter of General Counsel discussing availability of an exemption from registration for collateral trust notes401June 18, 1935      Do.
Letter of General Counsel discussing distribution by statistical service of bulletins and circulars describing securities for which registration statements have been filed464Aug. 19, 1935      Do.
Letter of General Counsel discussing the availability of an exemption from registration for the issuance of securities under deposit agreements where solicitations under the agreements were begun prior to the effective date of the registration requirements of the Securities Act538Oct. 26, 193511 FR 10955.
Letter of General Counsel discussing the availability of exemption from registration of the second clause of section 4(1)603Dec. 16, 1935      Do.
Letters of General Counsel discussing application of section 3(a)(9)646Feb. 3, 193611 FR 10956.
Letter by General Counsel discussing circulation by underwriters and dealers of summaries of information contained in registration statements prior to the effective date of such statements802May 23, 193611 FR 10957.
Letter of General Counsel discussing the application of section 5(b)(2)828June 4, 1936      Do.
Opinion of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a))874July 2, 1936      Do.
Letter of General Counsel discussing whether a sale of a security is involved in the payment of a dividend929July 29, 1936      Do.
Letter of General Counsel discussing solicitation by financial and security houses of brokerage orders for the purchase of securities prior to the effective date of a registration statement for such securities1256Feb. 9, 193711 FR 10958.
Opinion of the Director of the Division of Forms and Regulations discussing the definition of “parent” as used in various forms under Securities Act of 1933 and Securities Exchange Act of 19341376Apr. 7, 1937      Do.
Letter of General Counsel discussing nature of exemption from registration provided by section 3(a)(11)1459May 29, 1937      Do.
Opinion of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a))1503July 12, 193711 FR 10959.
Letter of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a))1580Oct. 19, 193711 FR 10961.
Opinion of General Counsel relating to Rule 142 (17 CFR 230.142)1862Dec. 14, 193811 FR 10962.
Letter of General Counsel concerning the services of former employees of the Commission in connection with matters with which such employees became familiar during their course of employment with the Commission1934Apr. 5, 193911 FR 10963.
Letter of General Counsel relating to sections 3(a)(9) and 4(1)2029Aug. 8, 193911 FR 10953.
Statement of Commission policy with respect to the acceleration of the effective date of registration statements2340Aug. 23, 194011 FR 10964.
Opinion of General Counsel concerning the application of the third clause of section 4(1) in various situations2623July 25, 1941      Do.
Extract from letter of Director of the Corporation Finance Division2899Feb. 5, 194311 FR 10965.
Opinion of Director of the Trading and Exchange Division relating to the violation of the anti-fraud provisions of the Securities Act by manipulation of prices of securities not registered on a national securities exchange2955Nov. 16, 1943      Do.
Opinion of Director of the Trading and Exchange Division relating to the violation of the anti-fraud provisions of the Securities Act in cases of a “syndicate account” while members of the syndicate or selling group are engaged in the retail distribution of such security2956Nov. 11, 1943      Do.
Statement of the Commission relating to the anti-fraud provisions of section 17(a) of the Securities Act of 1933 and sections 10(b) and 15(c)(1) of the Securities Exchange Act of 19342997June 1, 1944      Do.
Opinion of Chief Counsel to the Corporation Finance Division relating to section 3(a)(10)3000June 7, 194411 FR 10965.
Opinion of Chief Counsel to the Corporation Finance Division relating to section 3(a)(10)3011Aug. 28, 194411 FR 10966.
Statement by Commission relating to section 3(a)(10)3038Jan. 4, 1945      Do.
Opinion of Director of the Trading and Exchange Division relating to section 206 of the Investment Advisers Act of 1940, section 17(a) of the Securities Act of 1933, and sections 10(b) and 15(c)(1) of the Securities Exchange Act of 19343043Feb. 5, 1945      Do.
Statement of Commission policy as to acceleration of the effective date of a registration statement where a selling stockholder does not bear his equitable proportion of the expense of registration3055Apr. 7, 1945      Do.
Statement of Commission policy as to the acceleration of the effective date of a registration statement in cases where an inadequate “red herring” prospectus has been issued3061Apr. 30, 1945      Do.
Statement by Commission with respect to representations that the Commission has approved the price of a security offered to the public under a registration statement3115Jan. 24, 194611 FR 10967.
Statements of the Commission accompanying adoption of §230.131 (Rule 131)3177Dec. 30, 194611 FR 14726.
Letter of the Director of the Corporation Finance Division regarding registration under the Securities Act of 1933 of certain warrants3210Apr. 9, 194712 FR 2513.
Opinion of General Counsel relating to “when-issued” trading3343May 24, 194914 FR 2831.
Statement of the Commission relating to §230.220(i) of this chapter3399Dec. 6, 195015 FR 8965.
Opinion of the General Counsel relating to the use of “hedge clauses” by brokers, dealers, investment advisers, and others3411Apr. 18, 195116 FR 3387.
Statements of the Commission respecting purpose of §230.132 (Rule 132); respecting acceleration of identifying statements and proposed prospectuses pursuant to §230.131 and §230.132 (Rules 131 and 132); and respecting acceleration policy where there has been no bona fide effort to prepare a reasonably concise and readable prospectus3453Oct. 1, 195217 FR 8900.
Statement of the Commission relating to publication of information prior to or after the effective date of a registration statement3844Oct. 4, 195722 FR 8359.
Statement of the Commission concerning the interpretation and application of §230.133 (Rule 133)3846Oct. 8, 195722 FR 8361.
Statement of the Commission regarding trading stamps3890Jan. 21, 195823 FR 498.
Statement of the Commission regarding public offerings of investment contracts providing for the acquisition, sale or servicing of mortgages or deeds of trust3892Jan. 31, 195823 FR 840.
Statement of the Commission as to the applicability of the Federal securities laws to real estate investment trusts4298Nov. 18, 196025 FR 12177.
Statement of the Commission concerning interpretation of section 39(a)(3) of the Securities Act of 19334412Sept. 20, 196126 FR 9158.
Statement of the Commission concerning exemption for local offerings from registration4434Dec. 6, 196126 FR 11896.
Statement of the Commission concerning standards of conduct for registered broker-dealers in the distribution of unregistered securities4445Feb. 2, 196227 FR 1251.
Statement of the Commission in regard to the wide variation of certificates used by independent accountants in their registration statements concerning verification of inventories (income statements) of prior years in first audits4458Mar. 1, 196227 FR 2312.
Statement of the Commission in regard to the increase of time between the filing and the effective dates of a substantial volume of registration statements and suggested assistance to issuers, counsels, and others preparing registration statements to remedy this delay4475Apr. 13, 196227 FR 3990.
Statement of the Commission cautioning broker-dealers about violating the anti-fraud provisions of the Federal securities laws when making short sales in which they delay effecting the covering transaction to acquire the security4476Apr. 16, 196227 FR 3991.
Opinion of the Commission that “Equity Funding”, “Secured Funding”, or “Life Funding” constitutes an investment contract and when publicly offered is required to be registered under the Securities Act of 19334491May 22, 196227 FR 5190.
Statement of the Commission regarding limitations of the availability of so-called “private offering exemption.”4552Nov. 6, 196227 FR 11316.
Statement of the Commission showing circumstances in 7 cases where profits in real estate transactions were not earned at time transactions were recorded but that the sales were designed to create the illusion of profits or value as a basis for the sales of securities4566Dec. 28, 196228 FR 276.
Commission's publication of policies and practices of its Division of Corporation Finance to be used as guide for preparation and filing of registration statements4666Feb. 7, 196429 FR 2490.
Statement of the Commission explaining the operation of section 5 of the Securities Act of 1933 in the offer and sale of securities by underwriters and dealers prior to and after the filing of a registration statement4697May 28, 196429 FR 7317.
Statement of the Commission re applicability of Securities Act of 1933 to offerings of securities outside the U.S. and re applicability of section 15(a) of the Securities Exchange Act of 1934 to foreign underwriters as part of program of Presidential Task Force to reduce U.S. balance of payments deficit and protect U.S. gold reserves4708July 9, 196429 FR 9828.
Letter of Chief Counsel of Division of Corporation Finance recommending against proposed amendment to Rule 134 under the Securities Act of 1933 (17 CFR 230.134) with specific interpretations valuable to would be users of “tombstone” advertisements4709July 14, 196429 FR 9827.
Summary and interpretation by the Commission of amendments to the Securities Act of 1933 and Securities Exchange Act of 1934 as contained in the Securities Acts Amendments of 19644725Sept. 14, 196429 FR 13455.
Statement of the Commission re the registration of securities purchased through employee stock purchase plans and warning that plans not subject to registration should be limited to securities of reliable companies4790July 13, 196530 FR 9059.
Opinion and statement of the Commission in regard to proper reporting of deferred income taxes arising from installment sales4811Dec. 7, 196530 FR 15420.
Statement of the Commission to clarify the meaning of “beneficial ownership of securities” as relates to beneficial ownership of securities held by family members4817Jan. 19, 196631 FR 1005.
Restatement (superseding Release No. 4669) of the Commission alerting the financial community to the limitations of Rule 154 (17 CFR 230.154) under the Securities Act of 19334818Jan. 21, 196631 FR 2544.
Statement of the Commission setting the date of May 1, 1966 after which filings must reflect beneficial ownership of securities held by family members4819Feb. 14, 196631 FR 3175.
Request by the Commission to issuers to use language that can be understood readily by employees in prospectuses for securities registered under the Securities Act of 1933 on Form S-8 (17 CFR 239.16b)4844Aug. 5, 196631 FR 10667.
Statement of the Commission prepared in conjunction with Maryland, Virginia, and District of Columbia authorities re applicability of Federal Securities Laws as to registration requirements and antifraud provisions in real estate syndications4877Aug. 8, 196732 FR 11705.
Opinions of the Commission on the acceleration of the effective date of a registration statement under the Securities Act of 1933 and on the clearance of proxy material such as convertible preferred shares considered residual securities in determining earnings per share applicable to common stock4910June 18, 196833 FR 10086.
Statement of the Commission to alert prospective borrowers obtaining loans for real estate development about recent fraudulent schemes4913July 5, 196833 FR 10134.
Statement of the Commission clarifying that industrial revenue bonds sold under Rule 131 (17 CFR 230.131) and Rule 3b-5 (17 CFR 240.3b-5) are not effected if acquired and paid for by the underwriters on or before December 31, 19684923Sept. 16, 196833 FR 14545.
Statement of the Commission setting forth certain procedures for the staff of its Division of Corporation Finance to adopt in order to expedite the filing of registration statements4934Nov. 21, 196833 FR 17900.
Statement of the Director of the Commission's Division of Corporate Regulation re the filing of supplements to investment company prospectuses under the Securities Act of 1933 as a result of changes in stock exchange rules effective December 5, 1968 relating to “customer-directed give ups”IC-5554Dec. 3, 196833 FR 18576.
Guides for preparation and filing of registration statements under the Securities Act of 19334936Dec. 9, 196833 FR 18617.
Letter of Chief Counsel of Division of Corporate Regulation setting forth the Commission's interpretation as to references to certain financial services in “Tombstone” advertisements4940Dec. 23, 196834 FR 382.
Statement of the Commission setting forth emergency procedures adopted by the Division of Corporate Regulation to expedite processing of registration statements, amendments, and proxy statements4955Mar. 12, 196934 FR 5547.
Proposed guide for prospective registrants re the use of misleading names4959Apr. 7, 196934 FR 6575.
Declaration of the Commission that prior delivery of preliminary prospectus to underwriters and dealers will accelerate the effective date of a registration statement4968Apr. 24, 196934 FR 7235.
Policy of Commission's Division of Corporation Finance to send only one letter of comments re registration statement to the issuer or its counsel and one to the principal underwriter or its counsel if there are underwriters4970May 1, 196934 FR 7613.
Statement of the Commission cautioning brokers and dealers with respect to effecting transactions of “spin offs” and “shell corporations”4982July 2, 196934 FR 11581.
Commission's proposed guide for prospectuses relating to public offering of interests in oil and gas drilling programs to assist issuers in preparing registration statements and to help investors in understanding and analysis5001Aug. 27, 196934 FR 14125.
Proposed guide for prospective registrants re the use of misleading names adopted unchanged5005Sept. 17, 196934 FR 15245.
Interpretations by the Commission re the publication of information prior to or after filing of a registration statement, and also re its proposal to amend Rule 174 to change effective date restrictions of the existing prospectus delivery requirements5009Oct. 7, 196934 FR 16870.
Commission's statement about publicity concerning the petroleum discoveries on the North Slope of Alaska5016Oct. 20, 196934 FR 17433.
Commission's warning statement re sale and distribution of whisky warehouse receipts5018Nov. 4, 196934 FR 18160.
The Commission's views re preparation of prospectuses relating to public offerings of interests in oil and gas programs are represented by Guide No. 55 set forth here and in Securities Act Release No. 4936 rather than the proposed guide in Securities Act Release No. 50015036Jan. 19, 197035 FR 1233.
Conclusion by the Commission that a registration statement will be considered defective under the 1933 Act when the certificate does not meet the requirements of 17 CFR 210.2-02 because the accountant qualifies his opinion due to doubt as to whether the company will continue as a going concern5049Feb. 17, 197035 FR 4121.
Publication of the Commission's guidelines re applicability of Federal securities laws to offer and sale outside the U.S. of shares of registered open-end investment companies5068June 23, 197035 FR 12103.
Statement of the Commission reminding reporting companies of obligation re Commission's rules to file reports on a timely basis5092Oct. 15, 197035 FR 16733.
Publication by the Commission of a registration guide relating to the interest of legal counsel and experts in the registrant5094Oct. 21, 197035 FR 16919.
Commission's Guide No. 58 requiring disclosure in prospectus of address and telephone number of the registrant's principal executive offices5102Nov. 12, 197035 FR 17990.
Commission's statement re exemption of certain industrial revenue bonds from registration, etc. requirements in view of amendment of Securities Act of 1933 and of Securities Exchange Act of 1934 by “section 401” (PL 91-373)5103Nov. 6, 197035 FR 17990.
Commission's views relating to important questions re the accounting by registered investment companies for investment securities in their financial statements and in the periodic computations of net asset value for the purpose of pricing their shares5120Dec. 23, 197035 FR 19986.
Commission's statement setting forth its policy on use of legends and stop-transfer instructions as evidence of nonpublic offering5121Dec. 30, 197036 FR 1525.
Publication of the Commission's procedure to be followed if requests are to be met for no action or interpretative letters and responses thereto to be made available for public use5127Jan. 25, 197136 FR 2600.
Interpretations of the Commission in regard to requirements for registration statements and reports concerning information requested re description of business, summary of operations, and financial statements5133Feb. 18, 197136 FR 4483.
Third in a series of statements by the Commission on problems arising under PL 91-547 re registration and regulation of insurance company separate accounts used as funding vehicles for certain employee stock bonus, pension and profit sharing plans5137Apr. 2, 197136 FR 7897.
Statement of the Commission warning the public about novel unsecured debt securities which appear to invite unwarranted comparisons with bank savings accounts, savings and loan association accounts, and bank time deposit certificates34-9143Apr. 12, 197136 FR 8238.
Statement of the Commission prohibiting the reduction of fixed charges by amounts representing interest or investment income or gains on retirement of debt in registration statements or reports filed with the Commission5158June 16, 197136 FR 11918.
Statement of the Commission calling attention to requirements in its forms and rules under the Securities Act of 1933 and the Securities and Exchange Act of 1934 for disclosure of legal proceedings and descriptions of registrant's business as these requirements relate to material matters involving the environment and civil rights5170July 19, 197136 FR 13989.
Commission's authorization of publication of amended Registration Guide No. 8 which sets forth the policy of the Commission's Division of Corporation Finance with respect to pictorial or graphic representations in prospectives5171July 20, 197136 FR 13915.
Commission's policy requiring the inclusion in financial statements of the ratio of earnings to fixed charges for the total enterprise in equivalent prominence with the ratio for the registrant or registrant and consolidated subsidiaries5176Aug. 10, 197136 FR 15527.
Commission's guidelines for release of information by issuers whose securities are “in registration”5180Aug. 16, 197136 FR 16506.
Policy of Commission's Division of Corporation Finance to defer processing registration statements and amendments filed under the Securities Act of 1933 by issuers whose reports are delinquent until such reports are brought up to date5196Sept. 27, 197136 FR 19362.
Publication by the Commission of a registration guide relating to “insurance premium funding” programs5209Nov. 8, 197136 FR 22013.
Commission's statement concerning applicability of securities laws to multilevel distributorships and other business opportunities offered through pyramid sales plans5211Nov. 30, 197136 FR 23289.
Commission's statement concerning offering and sale of securities in nonpublic offerings and applicability of antifraud provisions of securities acts5226Jan. 14, 197237 FR 600.
Commission's statement of procedures followed by the staff of its Division of Corporation Finance in examining registration statements; request to issuers to follow certain procedures to expedite registration5231Mar. 2, 197237 FR 4327.
Commission endorses the establishment by all publicly held companies of audit committees composed of outside directors5237Apr. 5, 197237 FR 6850.
Applicability of Commission's policy statement on the future structure of securities markets to selection of brokers and payment of commissions by institutional managers5250May 18, 197237 FR 9988.
Commission's statement and policy on misleading pro rata stock distributions to shareholders5255June 9, 197237 FR 11559.
Commission's guidelines prepared by the Division of Corporate Regulation for use in preparing and filing registration statements for open-end and closed-end management investment companies on Forms S-4 and S-55259June 29, 197237 FR 12790.
Commission's guidelines on independence of certifying accountants; example cases and Commission's conclusions5270June 19, 197237 FR 14294.
Commission's guides for preparation and filing of registration statements5278Aug. 9, 197237 FR 15986.
Commission's procedures for processing post effective amendments filed by all registered investment companies5305Sept. 29, 197237 FR 20317.
Interpretations of rules concerning underwriters by the Commission's Corporate Finance Division5306Oct. 31, 197237 FR 23180.
Commission's decisions on recommendations of advisory committee regarding commencement of enforcement proceedings and termination of staff investigations5310Mar. 1, 197338 FR 5457.
Commission's interpretation of risk-sharing test in pooling of interest accounting5312Oct. 5, 197237 FR 20937.
Commission's statement that short-selling securities prior to offering date is a possible violation of antifraud and antimanipulative laws5323Oct. 25, 197237 FR 22796.
Commission reaffirms proper accounting treatment to be followed by a lessee when the lessor is created as a conduit for debt financing5333Dec. 13, 197237 FR 26516.
Commission's statement to builders and sellers of condominiums of their obligations under the Securities Act5347Jan. 18, 197338 FR 1735.
Amendment of previous interpretation (AS-130) of risk-sharing test in pooling-of-interest accounting5348Jan. 18, 197338 FR 1734.
Commission's policy on the use of “sales literature” in Investment Company prospectuses5359Mar. 19, 197338 FR 7220.
Commission's findings on disclosure of projections of future economic performance by issuers of publicly traded securities5362Mar. 19, 197338 FR 7220.
Commission's views on reporting cash flow and other related data5377Apr. 11, 197338 FR 9158.
Commission's guidelines on advertising and sales practices in connection with offers and sales of securities involving Condominium Units and other Units in real estate development5382Apr. 18, 197338 FR 9587.
Commission's guidelines on preparation and filing of registration statements5396June 29, 197338 FR 17200.
Commission's statement on obligations of underwriters with respect to discretionary accounts5398June 29, 197338 FR 17201.
Commission's statement calling attention to requirements for completing and filing of Form 1445403July 3, 197338 FR 17715.
Commission expresses concern with failure of issuers to timely and properly file periodic and current reports5492July 10, 197338 FR 18366.
Commission's statement on exceptions for filing registration statements for variable life insurance contracts5413Aug. 16, 197338 FR 22121.
Commission's conclusions as to certain problems relating to the effect of treasury stock transactions on accounting for business combinations5416Sept. 10, 197338 FR 24635.
Commission requests comments on Accounting Series Release No. 1465429Oct. 17, 197338 FR 28819.
Statement by the Commission on disclosure of the impact of possible fuel shortages on the operations of issuers5447Jan. 10, 197439 FR 1511.
Commission's statement on disclosure of inventory profits reflected in income in periods of rising prices5449Jan. 17, 197439 FR 2085.
Commission views on disclosure of illegal campaign contributions5466Mar. 19, 197439 FR 10237.
Commission views and positions with respect to Rule 145 and related matters5463Mar. 22, 197439 FR 10891.
Commission's statement of policy and interpretations5416AApr. 25, 197439 FR 14588.
Commission's views on business combinations involving open-end investment companies5510July 23, 197439 FR 26719.
Commission's guidelines for filings related to extractive reserves and natural gas supplies5511July 23, 197439 FR 26720.
Commission's practices on reporting of natural gas reserve estimates5504July 30, 197439 FR 27556.
Commission's revised position concerning dividend reinvestment plans5515Aug. 8, 197439 FR 28520.
Commission's guidelines for registration and reporting5520Sept. 3, 197439 FR 31894.
Commission's requirements for financial statements5528Oct. 11, 197439 FR 36578.
Letters of the Division of Corporation Finance with respect to certain proposed arrangements for the sale of gold bullion5552Jan. 9, 197540 FR 1695.
Commission's examples of unusual risks and uncertainties5551Jan. 15, 197540 FR 2678.
Commission's statement on disclosure problems relating to LIFO accounting5558Feb. 12, 197540 FR 6483.
Commission's guidelines on Accounting Series Release No. 1485590June 30, 197540 FR 27441.
Statements of Investment Policies of Money Market Funds Relating to Industry Concentration5639Nov. 21, 197540 FR 54241.
Publication of guide for preparation of registration statements relating to interests in real estate limited partnerships5692Apr. 26, 197641 FR 17374.
Standards for disclosure; oil and gas reserve5706May 28, 197641 FR 21764.
Guides for statistical disclosure by bank holding companies5735Sept. 14, 197641 FR 39010.
Registration statements (not including post-effective amendments)5738Sept. 14, 1976
Oct. 26, 1976
41 FR 39013.
41 FR 46851.
Guide for preparation of registration statements relating to interests in real estate limited partnerships5745Oct. 1, 197641 FR 43398.
Guides for preparation and filing of registration statements5791
6049
Dec. 28, 1976
Apr. 3, 1979
41 FR 56306.
44 FR 21567.
Commission amends the general instructions to a short form registration statement5821Apr. 15, 197742 FR 22139.
Recission of certain accounting5835June 15, 197742 FR 33282.
Withdrawal of undertaking required of investment companies5854Aug. 12, 197742 FR 42196.
Industry segment determination5910Mar. 3, 197843 FR 9599.
Application of registration requirements to certain tender offers and the application of tender offer provisions to certain cash-option mergers5927Apr. 24, 197843 FR 18163.
Guide for reports or memoranda concerning registrants5929May 12, 197843 FR 20484.
Prospectus delivery requirements in special offerings to mutual fund shareholders5985Oct. 4, 197843 FR 47492;
43 FR 52022.
Guides for disclosure of projections of future economic performance5992Nov. 7, 197843 FR 53246.
Commission's statement regarding disclosure of impact of Wage and Price Standards for 1979 on the operations of issuers6001Nov. 29, 197843 FR 57596.
Withdrawal of statement of policy on investment company sales literature6047Mar. 28, 197944 FR 21007.
General statement of policy regarding exemptive provisions relating to annuity and insurance contracts6051Apr. 5, 197944 FR 21626.
Commission recommends certain techniques in drafting trust indentures to the attention of persons registering offerings of debt securities under the Securities Act of 19336090July 11, 197944 FR 43466.
Resales of restricted and other securities6099Aug. 2, 197944 FR 46752.
Environmental disclosure requirements6130Sept. 27, 197944 FR 56924.
No action position respecting public offerings of debt securities registered on Form S-18 without qualification of an indenture under the Trust Indenture Act6136Oct. 16, 197944 FR 61941.
Disclosure of management remuneration by certain foreign private issuers6157Nov. 29, 197944 FR 70130.
Pooled income funds6175Jan. 10, 198045 FR 3258.
Employee benefit plans; interpretation of statute6188Feb. 1, 198045 FR 8962.
Effect of credit controls on the operations of certain registered investment companies including money market funds6200Mar. 14, 198045 FR 17954.
Amendments to guides for statistical disclosure by bank holding companies6221July 8, 198045 FR 47140.
Amendments to annual report form, related forms, rules, regulations and guides; integration of Securities' Acts Disclosure System6231Sept. 2, 198045 FR 63644.
Uniform instructions as to financial statements—regulation S-X6234Sept. 2, 198045 FR 63692.
Delayed offerings by foreign governments or political subdivisions thereof6240Sept. 10, 198045 FR 72644.
Procedures utilized by the division of corporation finance for rendering informal advice6253Oct. 28, 198045 FR 72644.
Simplified form of trust indenture6279Jan. 8, 198146 FR 3500.
Employee benefit plans6281Jan. 15, 198146 FR 8446.
Option and option-related transactions during underwritten offerings6297Mar. 6, 198146 FR 16670.
Issuance of “Retail Repurchase Agreements” by Banks and Savings and Loan Associations6351Sept. 25, 198146 FR 48637.
Effect of Revenue Ruling 81-225 on Issuers and Holders of Certain Variable Annuity Contracts6352Sept. 28, 198146 FR 48640.
Recission of Guides and Redesignation of Industry Guides6384Mar. 3, 198247 FR 11480.
Revisions to the Division of Corporation Finance's Guide 5 and Amendment of Related Disclosure Provisions6405June 3, 198247 FR 25122.
Continuous and Delayed Offerings by Foreign Governments or Political Subdivisions thereof6424Sept. 2, 198247 FR 39809.
Supplemental disclosures of oil and gas producing activities6444Dec. 15, 198247 FR 57914.
Regulation D6455Mar. 3, 198348 FR 10045.
Revision of Financial Statement Requirements and Industry Guide Disclosure for Bank Holding Companies6458Mar. 7, 198348 FR 11113.
Revision of Industry Guide Disclosures for Bank Holding Companies6478Aug. 11, 198348 FR 37613.
Public Statements by Corporate Representatives6504Jan. 13, 198449 FR 2469.
Rules and Guide for Disclosures Concerning Reserves for Unpaid Claims and Claim Adjustment Expenses of Property-Casualty Underwriters6559Nov. 27, 198449 FR 47594.
Securities Issued or Guaranteed by United States Branches or Agencies of Foreign Banks6661Sept. 29, 198651 FR 34462.
Amendments to Industry Guide Disclosures by Bank Holding Companies6677Dec. 3, 198651 FR 43594.
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues6791Aug. 1, 198853 FR 29226.
Statement of the Commission Regarding Disclosure by Issuers of Interests in Publicly Offered Commodity Pools6815Feb. 1, 198954 FR 5600.
Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures6835May 18, 198954 FR 22427.
Limited Partnership Reorganizations and Public Offerings of Limited Partnership Interests6900June 17, 199156 FR 28986.
Acceptability in Financial Statements of an Accounting Standard Permitting the Return of a Nonaccrual Loan to Accrual Status After a Partial Charge-off6906July 29, 199156 FR 37000.
Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others7049Mar. 9, 199459 FR 12758.
Amendment of Interpretation Regarding Substantive Repossession of Collateral7060May 12, 199459 FR 26109.
Problematic Practices Under Regulation S7190July 27, 199560 FR 35666.
Use of Electronic Media for Delivery Purposes7233Oct. 6, 199560 FR 53467.
Use of Electronic Media by Broker-Dealers7288May 15, 199661 FR 24651.
Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions, or Advertise Investment Services Offshore7516Mar. 27, 199863 FR 14813.
Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers7558Aug. 4, 199863 FR 41404.
Use of Electronic Media7856Apr. 28, 200065 FR 25843.
Exemption From Section 101(c)(1) of the Electronic Signatures in Global and National Commerce Act for Registered Investment Companies7877July 27, 200065 FR 47284.
Application of the Electronic Signatures in Global and National Commerce Act to Record Retention Requirements Pertaining to Issuers7985June 14, 200166 FR 33176.
Calculation of Average Weekly Trading Volume8005ASept. 27, 200166 FR 49274.
Commission Guidance and Rules to Trading in Security Future Products8107June 21, 200267 FR 43246.
Management's Discussion and Analysis of Financial Condition and Results of Operations8350Dec. 19, 200368 FR 75065.
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 18422May 14, 200469 FR 29066.
Commission Guidance Regarding Prohibited Conduct in Connection with IPO Allocations8565Apr. 7, 200570 FR 19677.
Commission Guidance Regarding Accounting for Sales of Vaccines and Bioterror Countermeasures to the Federal Government for Placement into the Pediatric Vaccine Stockpile or the Strategic National Stockpile8642Dec. 5, 200570 FR 73345.
Commission Guidance and Revisions to the Cross-Border Tender Offer, Exchange Offer, Rights Offerings, and Business Combination Rules and Beneficial Ownership Reporting Rules for Certain Foreign Institutions8957Sept. 19, 200873 FR 60088.
Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification9062AAug. 18, 200974 FR 42773.
Commission Guidance Regarding Disclosure Related to Climate Change9106Feb. 2, 201075 FR 6297.
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis9144Sept. 17, 201075 FR 59897.


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