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Electronic Code of Federal Regulations

e-CFR Data is current as of July 24, 2014

Title 17: Commodity and Securities Exchanges


PART 271—INTERPRETATIVE RELEASES RELATING TO THE INVESTMENT COMPANY ACT OF 1940 AND GENERAL RULES AND REGULATIONS THEREUNDER

SubjectRelease No.DateFed. Reg. Vol. and Page
Statement of the Commission respecting distinctions between the reporting requirements of section 16(a) of the Securities Exchange Act of 1934 and section 30(f) of the Investment Company Act of 194012Nov. 16, 194011 FR 10991.
Letter of General Counsel relating to sections(b) and 26(c)69Feb. 19, 1941      Do.
Letter of the Director of the Investment Company Division relating to section 19 and Rule N-19-1 (17 CFR, 270.19a-1)71Feb. 21, 1941      Do.
Statement by the Commission relating to section 23(c)(3) and Rule N-23C-1 (17 CFR, 270.23c-1)78Mar. 4, 1941      Do.
Letter of General Counsel relating to section 22(d)87Mar. 14, 194111 FR 10992.
Letter of General Counsel relating to section 22(d)89Mar. 13, 1941      Do.
Letter of General Counsel relating to section 24(b)150June 20, 1941      Do.
Opinion of General Counsel relating to sections 8(b)(1) and 13(a)167July 23, 194111 FR 10993.
Letter of General Counsel relating to section 10(a)214Sept. 15, 194111 FR 10994.
Extract from letter of the Director of the Corporation Finance Division relating to sections 20 and 34(b)446Feb. 5, 1943      Do.
Excerpts from letters of the Director of the Corporation Finance Division relating to section 14 and Schedule 14A under Regulation X-14448Feb. 17, 1943      Do.
Letter of the Director of the Corporation Finance Division relating to section 20 of the Investment Company Act of 1940 and to Rule X-14A-7 under the Securities Exchange Act of 1934 (17 CFR, 240.14a-7)735Jan. 3, 194511 FR 10995.
Statement of the Commission on the offering of common stock to the public at a per share price substantially in excess of the net asset value of the stock3187Feb. 6, 196126 FR 1275.
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 19333480May 22, 196227 FR 5190.
Statement of the Commission advising all registered investment companies to divest themselves of interest and securities acquired in contravention of the provisions of section 12(d)(3) of the Investment Company Act of 1940 within a reasonable period of time3542Sept. 21, 196227 FR 9652.
Statement of the Commission advising any closed-end investment company contemplating repurchase of its own shares to consult with the Division of Corporate re nature of disclosure to be made to security holders3548Oct. 3, 196227 FR 9987.
Opinion and statement of the Commission in regard to proper reporting of deferred income taxes arising from installment sales4426Dec. 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 members4483Jan. 19, 196631 FR 1005.
Statement of the Commission setting the date of May 1, 1966 after which filings must reflect beneficial ownership of securities held by family members4516Feb. 14, 196631 FR 3175.
Staff interpretative and no-action positions relating to property rights of an investment company and its investment adviser in the company's name and to the status of arrangement funding qualified Self-Employed Individual's Retirement Plans with life insurance contracts and investment company securities. The staff's comments do not purport to be an official expression of the Commission5510Oct. 8, 196833 FR 15650.
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”5554Dec. 3, 196833 FR 18576.
Interpretative positions of the Division of Corporate Regulation on questions relating to Rule 22c-1 which was adopted Oct. 16, 1968; text of questions and answers5569Dec. 27, 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 statements5632Mar. 12, 196934 FR 5547.
Letter by Philip A. Loomis, Jr., General Counsel for the Commission, explaining obligations of mutual fund managements and brokers with respect to commissions on portfolio brokerage of mutual fundsNov. 10, 196934 FR 18543.
Commission's statement discussing restricted securities5847Oct. 21, 196935 FR 19989.
Commission's statement that disclosure requirements set forth in release of October 21, 1969 will be applied to lists of portfolio securities set forth not only in registration statements but also in reports to the Commission and to shareholders, in sales literature and in proxy statements6026Apr. 13, 197035 FR 19991.
Publication of the Commission's guidelines re applicability of Federal securities law to offer and sale outside the U.S. of shares of registered open-end investment companies6082June 23, 197036 FR 12103.
Statement of the Commission reminding reporting companies of obligation re Commission's rules to file reports on a timely basis6209Oct. 15, 197035 FR 16733.
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 shares6295Dec. 23, 197035 FR 19986.
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 use6330Jan. 25, 197136 FR 2600.
First in a series of statements by the Commission alerting registered companies, their counsel, and other interested persons re certain changes made in the Investment Company Act of 1940 by Pub. L. 91-547 (1970 Act) such as approval of investment advisory contracts which should be considered in connection with 1971 annual meetings6336Feb. 2, 197136 FR 2867.
The Commission's views on the purchase, redemption, or repurchase of fund shares6366Mar. 5, 197136 FR 4978.
Second in a series of statements by the Commission calling attention to some important provisions of Pub. L. 91-547 (1970 Act) which in this case require companies that issue periodic payment plans and face-amount certificates to take certain actions6392Mar. 19, 197136 FR 5840.
Third in a series of statements by the Commission on problems arising under Pub. L. 91-547 (1970 Act) re registration and regulation of insurance company separate accounts used as funding vehicles for certain employee stock bonus, pension and profit sharing plans6430Apr. 2, 197136 FR 7897.
Publication by the Commission of certain important amendments relating to the repeal and modification of certain exemptions by the Investment Company Amendments Act of 1970 (Pub. L. 91-547) and to the pyramiding of investment companies and the regulation of fund holding companies under the same act6440Apr. 6, 197136 FR 8729.
Commission's statement on amendments contained in Pub. L. 91-547 concerning policies of a registered investment company; ineligibility of certain persons to serve as employees of a registered company; legal standards for investment company reorganizations of unit investment trusts; and filing of certain legal documents with the Commission6506May 5, 197136 FR 9130.
Commission's interpretative position relating to judiciary duty of Directors of a Registered Investment Company6480May 10, 197136 FR 9627.
Commission's issuance of guidelines for additional disclosures for contractual plan prospectuses concerning new refund and election provisions of the Investment Company Amendments Act of 1970 (Pub. L. 91-547)6568June 11, 197136 FR 12164.
Commission's guidelines relating to checking accounts established by investment companies having bank custodians6863Jan. 29, 197237 FR 1474.
Commission endorses the establishment by all publicly held companies of audit committees composed of outside directors7091Apr. 5, 197237 FR 6850.
Commission's statement of factors to be considered in connection with investment company advisory contracts containing incentive arrangements7113Apr. 19, 197237 FR 7690.
Applicability of Commission's policy statement on the future structure of securities markets to selection of brokers and payment of commissions by institutional managers7170May 18, 197237 FR 9988.
Commission's statement and policy on misleading pro rata stock distributions to shareholders7204June 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-57220June 9, 197237 FR 12790.
Guidelines prepared by the Commission's Division of Corporate Regulation for use in preparation and filing of registration statements for both open-end and closed-end management investment companies on Form N-8B-17221June 9, 197237 FR 12790.
Commission's guidelines on independence of certifying accountants; example cases and Commission's conclusions7264July 5, 197237 FR 14294.
Commission's decisions on advisory committee recommendations regarding commencement of enforcement proceedings and termination of staff investigations7390Mar. 1, 197338 FR 5457.
Commission's interpretation of risk-sharing in pooling-of-interest accounting7395Oct. 5, 197237 FR 20937.
Amendment of previous interpretation (AS-130) of risk-sharing test in pooling-of-interest accounting7606Jan. 18, 197338 FR 1734.
Commission expresses concern with failure of issuers to timely file periodic and current reports7856July 10, 197338 FR 18366.
Commission's conclusion as to certain problems relating to the effect of treasury stock transaction on accounting for business combinations7955Sept. 10, 197338 FR 24635.
Commission request for comments on Accounting Series Release No. 1468025Oct. 17, 197338 FR 28819.
Commission's statement on procedure to be followed upon issuance of a notice pursuant to Rule 0-58236Mar. 7, 197439 FR 8916.
Commission's statement of policy and interpretations7955AApr. 12, 197439 FR 14588.
Commission's views on business combinations involving open-end investment companies8410July 3, 197439 FR 26719.
Commission's guidelines for filings related to extractive reserves and natural gas supplies8433July 22, 197439 FR 28520.
Commission's statement on two-tier real estate investment companies8456Sept. 5, 197439 FR 32129.
Division of Investment Management Regulation Interpretive Position Relating to Rule 22c-18752Apr. 24, 197540 FR 17986.
Commission's guidelines in Accounting Series Release No. 1488819June 13, 197540 FR 27441.
Commission's guidelines for filing of application for Order permitting registration of foreign investment companies8959Oct. 2, 197540 FR 45424.
Commission's statements of investment policies of money market funds relating to industry concentration9011Oct. 30, 197540 FR 54241.
Procedures for filing and processing registration statements and post-effective amendments filed by registered investment companies9426Sept. 13, 197641 FR 39012.
41 FR 46851.
Valuation of debt instruments by money market funds and certain other open end investment companies9786May 31, 197742 FR 28999.
Rescission of certain accounting series releases9817June 15, 197742 FR 33282.
Withdrawal of undertaking required of investment companies9889Aug. 12, 197742 FR 42196.
Disclosure of management remuneration9900Aug. 18, 197742 FR 43058;
42 FR 46047.
Bearing of distribution expenses by mutual funds9915Aug. 31, 197742 FR 44810.
Division of investment management interpretative position relating to rights offerings by closed-end investment companies below net asset value9932Sept. 15, 197742 FR 47553.
Disclosure of management remuneration10112Feb. 6, 197843 FR 6060.
Sales load variation in special offerings to permit mutual fund shareholders to purchase additional shares10419Oct. 4, 197843 FR 47492;
43 FR 52022.
Disclosure of management remuneration10597Feb. 22, 197944 FR 16368.
General statement of policy regarding exemptive provisions relating to annuity and insurance contracts10653Apr. 5, 197944 FR 21629.
General statement of policy regarding securities trading practices of registered investment companies10666Apr. 18, 197944 FR 25128.
Shareholder communications, shareholder participation in the corporate electoral process and corporate governance generally10860Sept. 6, 197944 FR 53426.
Statement of staff position on pooled income funds11016Jan. 10, 198045 FR 3258.
Effect of credit controls on the operations of certain registered investment companies including money market refunds11088Mar. 14, 198045 FR 17954.
Effective of the termination of credit controls on the operations of certain registered investment companies including money market funds11263July 21, 198045 FR 49917.
Indemnification by investment companies11330Sept. 4, 198045 FR 62423;
45 FR 67082.
Issuance of “Retail Repurchase Agreements” by banks and savings and loan associations11958Sept. 25, 198146 FR 48637.
Effect of revenue ruling 81-225 on issuers and holders of certain variable annuity contracts11960Sept. 28, 198146 FR 48640.
Disclosure of management remuneration12070Dec. 3, 198146 FR 60421.
Statement of staff position on adoption of permanent notification forms for business development companies12274Mar. 5, 198247 FR 10518.
Statement of staff position regarding securities trading practices of registered investment companies13005Feb. 2, 198348 FR 5894.
Public statements by corporate representatives13718Jan. 13, 198449 FR 2469.
Statement of position of Commission's Division of Investment Management14492Apr. 30, 198550 FR 19339.
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues16509Aug. 1, 198853 FR 29228.
Management's discussion and analysis of financial condition and results of operations; certain investment company disclosure16961May 18, 198954 FR 22427.
Status under the Investment Company Act of 1940 of United States Branches or Agencies of Foreign Banks Issuing Securities;Interpretive Release17681Aug. 17, 199055 FR 34551.
Ownership reports and trading by officers, directors and principal security holders18114Apr. 26, 199156 FR 19928.
Use of electronic media for delivery purposes21399Oct. 6, 199560 FR 53467.
Use of electronic media for delivery purposes21945May 9, 199660 FR 24651.
Statement of the Commission Regarding Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions or Advertise Investment Services Offshore23071Mar. 23, 199863 FR 14813
Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers23366July 29, 199863 FR 41404.
Interpretive Matters Concerning Independent Directors of Investment Companies.24083Oct. 14, 199964 FR 59877.
Use of electronic media24426Apr. 28, 200065 FR 25857.
Commission Guidance on Mini-Tender Offers and Limited Partnership Tender Offers24564July 24, 200065 FR 46588.
Exemption From Section 101(c)(1) of the Electronic Signatures in Global and National Commerce Act for Registered Investment Companies24582July 27, 200065 FR 47284.
Application of the Electronic Signatures in Global and National Commerce Act to Record Retention Requirements Pertaining to Issuers25003June 14, 200166 FR 33176.
Commission Guidance Regarding Prohibited Conduct in Connection with IPO Allocations26828April 7, 200570 FR 19672.
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 Stockpile27178December 5, 200570 FR 73345
Commission Guidance on the Use of Company Web Sites28351August 1, 200873 FR 45874


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