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

    Authority:
    15 U.S.C. 77a et seq.
    Subject Release No. Date Fed. Reg. Vol. and page
    Partial text of letter of Chief of Securities Division of Federal Trade Commission relating to section 11(e)(2) 45 Sept. 22, 1933 11 FR 10947.
    Letter of Federal Trade Commission relating to offers of sale prior to the effective date of the registration statement 70 Nov. 6, 1933 11 FR 10948.
    Opinion of Federal Trade Commission relating to registration of stock issued by certain mortgage loan companies 86 Dec. 13, 1933 Do.
    Extracts from letters of Federal Trade Commission relating to applications of various sections of the Act 97 Dec. 28, 1933 11 FR 10949.
    Extract from letter of Federal Trade Commission discussing availability of a “broker's exemption” to the customer of the broker 131 Mar. 13, 1934 11 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 security 185 June 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 incorporation 201 July 20, 1934 11 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) 285 Jan. 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 commission 312 Mar. 15, 1935 11 FR 10953.
    Letter of General Counsel discussing availability of an exemption from registration for collateral trust notes 401 June 18, 1935 Do.
    Letter of General Counsel discussing distribution by statistical service of bulletins and circulars describing securities for which registration statements have been filed 464 Aug. 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 Act 538 Oct. 26, 1935 11 FR 10955.
    Letter of General Counsel discussing the availability of exemption from registration of the second clause of section 4(1) 603 Dec. 16, 1935 Do.
    Letters of General Counsel discussing application of section 3(a)(9) 646 Feb. 3, 1936 11 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 statements 802 May 23, 1936 11 FR 10957.
    Letter of General Counsel discussing the application of section 5(b)(2) 828 June 4, 1936 Do.
    Opinion of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a)) 874 July 2, 1936 Do.
    Letter of General Counsel discussing whether a sale of a security is involved in the payment of a dividend 929 July 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 securities 1256 Feb. 9, 1937 11 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 1934 1376 Apr. 7, 1937 Do.
    Letter of General Counsel discussing nature of exemption from registration provided by section 3(a)(11) 1459 May 29, 1937 Do.
    Opinion of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a)) 1503 July 12, 1937 11 FR 10959.
    Letter of the Director of the Division of Forms and Regulations relating to Rule 821(a) (17 CFR 230.821(a)) 1580 Oct. 19, 1937 11 FR 10961.
    Opinion of General Counsel relating to Rule 142 (17 CFR 230.142) 1862 Dec. 14, 1938 11 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 Commission 1934 Apr. 5, 1939 11 FR 10963.
    Letter of General Counsel relating to sections 3(a)(9) and 4(1) 2029 Aug. 8, 1939 11 FR 10953.
    Statement of Commission policy with respect to the acceleration of the effective date of registration statements 2340 Aug. 23, 1940 11 FR 10964.
    Opinion of General Counsel concerning the application of the third clause of section 4(1) in various situations 2623 July 25, 1941 Do.
    Extract from letter of Director of the Corporation Finance Division 2899 Feb. 5, 1943 11 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 exchange 2955 Nov. 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 security 2956 Nov. 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 1934 2997 June 1, 1944 Do.
    Opinion of Chief Counsel to the Corporation Finance Division relating to section 3(a)(10) 3000 June 7, 1944 11 FR 10965.
    Opinion of Chief Counsel to the Corporation Finance Division relating to section 3(a)(10) 3011 Aug. 28, 1944 11 FR 10966.
    Statement by Commission relating to section 3(a)(10) 3038 Jan. 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 1934 3043 Feb. 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 registration 3055 Apr. 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 issued 3061 Apr. 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 statement 3115 Jan. 24, 1946 11 FR 10967.
    Statements of the Commission accompanying adoption of § 230.131 (Rule 131) 3177 Dec. 30, 1946 11 FR 14726.
    Letter of the Director of the Corporation Finance Division regarding registration under the Securities Act of 1933 of certain warrants 3210 Apr. 9, 1947 12 FR 2513.
    Opinion of General Counsel relating to “when-issued” trading 3343 May 24, 1949 14 FR 2831.
    Statement of the Commission relating to § 230.220(i) of this chapter 3399 Dec. 6, 1950 15 FR 8965.
    Opinion of the General Counsel relating to the use of “hedge clauses” by brokers, dealers, investment advisers, and others 3411 Apr. 18, 1951 16 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 prospectus 3453 Oct. 1, 1952 17 FR 8900.
    Statement of the Commission relating to publication of information prior to or after the effective date of a registration statement 3844 Oct. 4, 1957 22 FR 8359.
    Statement of the Commission concerning the interpretation and application of § 230.133 (Rule 133) 3846 Oct. 8, 1957 22 FR 8361.
    Statement of the Commission regarding trading stamps 3890 Jan. 21, 1958 23 FR 498.
    Statement of the Commission regarding public offerings of investment contracts providing for the acquisition, sale or servicing of mortgages or deeds of trust 3892 Jan. 31, 1958 23 FR 840.
    Statement of the Commission as to the applicability of the Federal securities laws to real estate investment trusts 4298 Nov. 18, 1960 25 FR 12177.
    Statement of the Commission concerning interpretation of section 39(a)(3) of the Securities Act of 1933 4412 Sept. 20, 1961 26 FR 9158.
    Statement of the Commission concerning exemption for local offerings from registration 4434 Dec. 6, 1961 26 FR 11896.
    Statement of the Commission concerning standards of conduct for registered broker-dealers in the distribution of unregistered securities 4445 Feb. 2, 1962 27 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 audits 4458 Mar. 1, 1962 27 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 delay 4475 Apr. 13, 1962 27 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 security 4476 Apr. 16, 1962 27 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 1933 4491 May 22, 1962 27 FR 5190.
    Statement of the Commission regarding limitations of the availability of so-called “private offering exemption.” 4552 Nov. 6, 1962 27 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 securities 4566 Dec. 28, 1962 28 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 statements 4666 Feb. 7, 1964 29 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 statement 4697 May 28, 1964 29 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 reserves 4708 July 9, 1964 29 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” advertisements 4709 July 14, 1964 29 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 1964 4725 Sept. 14, 1964 29 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 companies 4790 July 13, 1965 30 FR 9059.
    Opinion and statement of the Commission in regard to proper reporting of deferred income taxes arising from installment sales 4811 Dec. 7, 1965 30 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 members 4817 Jan. 19, 1966 31 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 1933 4818 Jan. 21, 1966 31 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 members 4819 Feb. 14, 1966 31 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) 4844 Aug. 5, 1966 31 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 syndications 4877 Aug. 8, 1967 32 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 stock 4910 June 18, 1968 33 FR 10086.
    Statement of the Commission to alert prospective borrowers obtaining loans for real estate development about recent fraudulent schemes 4913 July 5, 1968 33 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, 1968 4923 Sept. 16, 1968 33 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 statements 4934 Nov. 21, 1968 33 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–5554 Dec. 3, 1968 33 FR 18576.
    Guides for preparation and filing of registration statements under the Securities Act of 1933 4936 Dec. 9, 1968 33 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” advertisements 4940 Dec. 23, 1968 34 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 statements 4955 Mar. 12, 1969 34 FR 5547.
    Proposed guide for prospective registrants re the use of misleading names 4959 Apr. 7, 1969 34 FR 6575.
    Declaration of the Commission that prior delivery of preliminary prospectus to underwriters and dealers will accelerate the effective date of a registration statement 4968 Apr. 24, 1969 34 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 underwriters 4970 May 1, 1969 34 FR 7613.
    Statement of the Commission cautioning brokers and dealers with respect to effecting transactions of “spin offs” and “shell corporations” 4982 July 2, 1969 34 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 analysis 5001 Aug. 27, 1969 34 FR 14125.
    Proposed guide for prospective registrants re the use of misleading names adopted unchanged 5005 Sept. 17, 1969 34 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 requirements 5009 Oct. 7, 1969 34 FR 16870.
    Commission's statement about publicity concerning the petroleum discoveries on the North Slope of Alaska 5016 Oct. 20, 1969 34 FR 17433.
    Commission's warning statement re sale and distribution of whisky warehouse receipts 5018 Nov. 4, 1969 34 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. 5001 5036 Jan. 19, 1970 35 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 concern 5049 Feb. 17, 1970 35 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 companies 5068 June 23, 1970 35 FR 12103.
    Statement of the Commission reminding reporting companies of obligation re Commission's rules to file reports on a timely basis 5092 Oct. 15, 1970 35 FR 16733.
    Publication by the Commission of a registration guide relating to the interest of legal counsel and experts in the registrant 5094 Oct. 21, 1970 35 FR 16919.
    Commission's Guide No. 58 requiring disclosure in prospectus of address and telephone number of the registrant's principal executive offices 5102 Nov. 12, 1970 35 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) 5103 Nov. 6, 1970 35 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 shares 5120 Dec. 23, 1970 35 FR 19986.
    Commission's statement setting forth its policy on use of legends and stop-transfer instructions as evidence of nonpublic offering 5121 Dec. 30, 1970 36 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 use 5127 Jan. 25, 1971 36 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 statements 5133 Feb. 18, 1971 36 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 plans 5137 Apr. 2, 1971 36 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 certificates 34–9143 Apr. 12, 1971 36 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 Commission 5158 June 16, 1971 36 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 rights 5170 July 19, 1971 36 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 prospectives 5171 July 20, 1971 36 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 subsidiaries 5176 Aug. 10, 1971 36 FR 15527.
    Commission's guidelines for release of information by issuers whose securities are “in registration” 5180 Aug. 16, 1971 36 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 date 5196 Sept. 27, 1971 36 FR 19362.
    Publication by the Commission of a registration guide relating to “insurance premium funding” programs 5209 Nov. 8, 1971 36 FR 22013.
    Commission's statement concerning applicability of securities laws to multilevel distributorships and other business opportunities offered through pyramid sales plans 5211 Nov. 30, 1971 36 FR 23289.
    Commission's statement concerning offering and sale of securities in nonpublic offerings and applicability of antifraud provisions of securities acts 5226 Jan. 14, 1972 37 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 registration 5231 Mar. 2, 1972 37 FR 4327.
    Commission endorses the establishment by all publicly held companies of audit committees composed of outside directors 5237 Apr. 5, 1972 37 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 managers 5250 May 18, 1972 37 FR 9988.
    Commission's statement and policy on misleading pro rata stock distributions to shareholders 5255 June 9, 1972 37 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–5 5259 June 29, 1972 37 FR 12790.
    Commission's guidelines on independence of certifying accountants; example cases and Commission's conclusions 5270 June 19, 1972 37 FR 14294.
    Commission's guides for preparation and filing of registration statements 5278 Aug. 9, 1972 37 FR 15986.
    Commission's procedures for processing post effective amendments filed by all registered investment companies 5305 Sept. 29, 1972 37 FR 20317.
    Interpretations of rules concerning underwriters by the Commission's Corporate Finance Division 5306 Oct. 31, 1972 37 FR 23180.
    Commission's decisions on recommendations of advisory committee regarding commencement of enforcement proceedings and termination of staff investigations 5310 Mar. 1, 1973 38 FR 5457.
    Commission's interpretation of risk-sharing test in pooling of interest accounting 5312 Oct. 5, 1972 37 FR 20937.
    Commission's statement that short-selling securities prior to offering date is a possible violation of antifraud and antimanipulative laws 5323 Oct. 25, 1972 37 FR 22796.
    Commission reaffirms proper accounting treatment to be followed by a lessee when the lessor is created as a conduit for debt financing 5333 Dec. 13, 1972 37 FR 26516.
    Commission's statement to builders and sellers of condominiums of their obligations under the Securities Act 5347 Jan. 18, 1973 38 FR 1735.
    Amendment of previous interpretation (AS–130) of risk-sharing test in pooling-of-interest accounting 5348 Jan. 18, 1973 38 FR 1734.
    Commission's policy on the use of “sales literature” in Investment Company prospectuses 5359 Mar. 19, 1973 38 FR 7220.
    Commission's findings on disclosure of projections of future economic performance by issuers of publicly traded securities 5362 Mar. 19, 1973 38 FR 7220.
    Commission's views on reporting cash flow and other related data 5377 Apr. 11, 1973 38 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 development 5382 Apr. 18, 1973 38 FR 9587.
    Commission's guidelines on preparation and filing of registration statements 5396 June 29, 1973 38 FR 17200.
    Commission's statement on obligations of underwriters with respect to discretionary accounts 5398 June 29, 1973 38 FR 17201.
    Commission's statement calling attention to requirements for completing and filing of Form 144 5403 July 3, 1973 38 FR 17715.
    Commission expresses concern with failure of issuers to timely and properly file periodic and current reports 5492 July 10, 1973 38 FR 18366.
    Commission's statement on exceptions for filing registration statements for variable life insurance contracts 5413 Aug. 16, 1973 38 FR 22121.
    Commission's conclusions as to certain problems relating to the effect of treasury stock transactions on accounting for business combinations 5416 Sept. 10, 1973 38 FR 24635.
    Commission requests comments on Accounting Series Release No. 146 5429 Oct. 17, 1973 38 FR 28819.
    Statement by the Commission on disclosure of the impact of possible fuel shortages on the operations of issuers 5447 Jan. 10, 1974 39 FR 1511.
    Commission's statement on disclosure of inventory profits reflected in income in periods of rising prices 5449 Jan. 17, 1974 39 FR 2085.
    Commission views on disclosure of illegal campaign contributions 5466 Mar. 19, 1974 39 FR 10237.
    Commission views and positions with respect to Rule 145 and related matters 5463 Mar. 22, 1974 39 FR 10891.
    Commission's statement of policy and interpretations 5416A Apr. 25, 1974 39 FR 14588.
    Commission's views on business combinations involving open-end investment companies 5510 July 23, 1974 39 FR 26719.
    Commission's guidelines for filings related to extractive reserves and natural gas supplies 5511 July 23, 1974 39 FR 26720.
    Commission's practices on reporting of natural gas reserve estimates 5504 July 30, 1974 39 FR 27556.
    Commission's revised position concerning dividend reinvestment plans 5515 Aug. 8, 1974 39 FR 28520.
    Commission's guidelines for registration and reporting 5520 Sept. 3, 1974 39 FR 31894.
    Commission's requirements for financial statements 5528 Oct. 11, 1974 39 FR 36578.
    Letters of the Division of Corporation Finance with respect to certain proposed arrangements for the sale of gold bullion 5552 Jan. 9, 1975 40 FR 1695.
    Commission's examples of unusual risks and uncertainties 5551 Jan. 15, 1975 40 FR 2678.
    Commission's statement on disclosure problems relating to LIFO accounting 5558 Feb. 12, 1975 40 FR 6483.
    Commission's guidelines on Accounting Series Release No. 148 5590 June 30, 1975 40 FR 27441.
    Statements of Investment Policies of Money Market Funds Relating to Industry Concentration 5639 Nov. 21, 1975 40 FR 54241.
    Publication of guide for preparation of registration statements relating to interests in real estate limited partnerships 5692 Apr. 26, 1976 41 FR 17374.
    Standards for disclosure; oil and gas reserve 5706 May 28, 1976 41 FR 21764.
    Guides for statistical disclosure by bank holding companies 5735 Sept. 14, 1976 41 FR 39010.
    Registration statements (not including post-effective amendments) 5738 Sept. 14, 1976
    Oct. 26, 1976    		 41 FR 39013.
    41 FR 46851.
    Guide for preparation of registration statements relating to interests in real estate limited partnerships 5745 Oct. 1, 1976 41 FR 43398.
    Guides for preparation and filing of registration statements 5791
    6049    		 Dec. 28, 1976
    Apr. 3, 1979    		 41 FR 56306.
    44 FR 21567.
    Commission amends the general instructions to a short form registration statement 5821 Apr. 15, 1977 42 FR 22139.
    Recission of certain accounting 5835 June 15, 1977 42 FR 33282.
    Withdrawal of undertaking required of investment companies 5854 Aug. 12, 1977 42 FR 42196.
    Industry segment determination 5910 Mar. 3, 1978 43 FR 9599.
    Application of registration requirements to certain tender offers and the application of tender offer provisions to certain cash-option mergers 5927 Apr. 24, 1978 43 FR 18163.
    Guide for reports or memoranda concerning registrants 5929 May 12, 1978 43 FR 20484.
    Prospectus delivery requirements in special offerings to mutual fund shareholders 5985 Oct. 4, 1978 43 FR 47492;
    43 FR 52022.
    Guides for disclosure of projections of future economic performance 5992 Nov. 7, 1978 43 FR 53246.
    Commission's statement regarding disclosure of impact of Wage and Price Standards for 1979 on the operations of issuers 6001 Nov. 29, 1978 43 FR 57596.
    Withdrawal of statement of policy on investment company sales literature 6047 Mar. 28, 1979 44 FR 21007.
    General statement of policy regarding exemptive provisions relating to annuity and insurance contracts 6051 Apr. 5, 1979 44 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 1933 6090 July 11, 1979 44 FR 43466.
    Resales of restricted and other securities 6099 Aug. 2, 1979 44 FR 46752.
    Environmental disclosure requirements 6130 Sept. 27, 1979 44 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 Act 6136 Oct. 16, 1979 44 FR 61941.
    Disclosure of management remuneration by certain foreign private issuers 6157 Nov. 29, 1979 44 FR 70130.
    Pooled income funds 6175 Jan. 10, 1980 45 FR 3258.
    Employee benefit plans; interpretation of statute 6188 Feb. 1, 1980 45 FR 8962.
    Effect of credit controls on the operations of certain registered investment companies including money market funds 6200 Mar. 14, 1980 45 FR 17954.
    Amendments to guides for statistical disclosure by bank holding companies 6221 July 8, 1980 45 FR 47140.
    Amendments to annual report form, related forms, rules, regulations and guides; integration of Securities' Acts Disclosure System 6231 Sept. 2, 1980 45 FR 63644.
    Uniform instructions as to financial statements—regulation S-X 6234 Sept. 2, 1980 45 FR 63692.
    Delayed offerings by foreign governments or political subdivisions thereof 6240 Sept. 10, 1980 45 FR 72644.
    Procedures utilized by the division of corporation finance for rendering informal advice 6253 Oct. 28, 1980 45 FR 72644.
    Simplified form of trust indenture 6279 Jan. 8, 1981 46 FR 3500.
    Employee benefit plans 6281 Jan. 15, 1981 46 FR 8446.
    Option and option-related transactions during underwritten offerings 6297 Mar. 6, 1981 46 FR 16670.
    Issuance of “Retail Repurchase Agreements” by Banks and Savings and Loan Associations 6351 Sept. 25, 1981 46 FR 48637.
    Effect of Revenue Ruling 81–225 on Issuers and Holders of Certain Variable Annuity Contracts 6352 Sept. 28, 1981 46 FR 48640.
    Recission of Guides and Redesignation of Industry Guides 6384 Mar. 3, 1982 47 FR 11480.
    Revisions to the Division of Corporation Finance's Guide 5 and Amendment of Related Disclosure Provisions 6405 June 3, 1982 47 FR 25122.
    Continuous and Delayed Offerings by Foreign Governments or Political Subdivisions thereof 6424 Sept. 2, 1982 47 FR 39809.
    Supplemental disclosures of oil and gas producing activities 6444 Dec. 15, 1982 47 FR 57914.
    Regulation D 6455 Mar. 3, 1983 48 FR 10045.
    Revision of Financial Statement Requirements and Industry Guide Disclosure for Bank Holding Companies 6458 Mar. 7, 1983 48 FR 11113.
    Revision of Industry Guide Disclosures for Bank Holding Companies 6478 Aug. 11, 1983 48 FR 37613.
    Public Statements by Corporate Representatives 6504 Jan. 13, 1984 49 FR 2469.
    Rules and Guide for Disclosures Concerning Reserves for Unpaid Claims and Claim Adjustment Expenses of Property-Casualty Underwriters 6559 Nov. 27, 1984 49 FR 47594.
    Securities Issued or Guaranteed by United States Branches or Agencies of Foreign Banks 6661 Sept. 29, 1986 51 FR 34462.
    Amendments to Industry Guide Disclosures by Bank Holding Companies 6677 Dec. 3, 1986 51 FR 43594.
    Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues 6791 Aug. 1, 1988 53 FR 29226.
    Statement of the Commission Regarding Disclosure by Issuers of Interests in Publicly Offered Commodity Pools 6815 Feb. 1, 1989 54 FR 5600.
    Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures 6835 May 18, 1989 54 FR 22427.
    Limited Partnership Reorganizations and Public Offerings of Limited Partnership Interests 6900 June 17, 1991 56 FR 28986.
    Acceptability in Financial Statements of an Accounting Standard Permitting the Return of a Nonaccrual Loan to Accrual Status After a Partial Charge-off 6906 July 29, 1991 56 FR 37000.
    Statement of the Commission Regarding Disclosure Obligations of Municipal Securities Issuers and Others 7049 Mar. 9, 1994 59 FR 12758.
    Amendment of Interpretation Regarding Substantive Repossession of Collateral 7060 May 12, 1994 59 FR 26109.
    Problematic Practices Under Regulation S 7190 July 27, 1995 60 FR 35666.
    Use of Electronic Media for Delivery Purposes 7233 Oct. 6, 1995 60 FR 53467.
    Use of Electronic Media by Broker-Dealers 7288 May 15, 1996 61 FR 24651.
    Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions, or Advertise Investment Services Offshore 7516 Mar. 27, 1998 63 FR 14813.
    Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers 7558 Aug. 4, 1998 63 FR 41404.
    Use of Electronic Media 7856 Apr. 28, 2000 65 FR 25843.
    Exemption From Section 101(c)(1) of the Electronic Signatures in Global and National Commerce Act for Registered Investment Companies 7877 July 27, 2000 65 FR 47284.
    Application of the Electronic Signatures in Global and National Commerce Act to Record Retention Requirements Pertaining to Issuers 7985 June 14, 2001 66 FR 33176.
    Calculation of Average Weekly Trading Volume 8005A Sept. 27, 2001 66 FR 49274.
    Commission Guidance and Rules to Trading in Security Future Products 8107 June 21, 2002 67 FR 43246.
    Management's Discussion and Analysis of Financial Condition and Results of Operations 8350 Dec. 19, 2003 68 FR 75065.
    Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1 8422 May 14, 2004 69 FR 29066.
    Commission Guidance Regarding Prohibited Conduct in Connection with IPO Allocations 8565 Apr. 7, 2005 70 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 Stockpile 8642 Dec. 5, 2005 70 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 Institutions 8957 Sept. 19, 2008 73 FR 60088.
    Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification 9062A Aug. 18, 2009 74 FR 42773.
    Commission Guidance Regarding Disclosure Related to Climate Change 9106 Feb. 2, 2010 75 FR 6297.
    Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis 9144 Sept. 17, 2010 75 FR 59897.
    Commission Guidance Regarding the Definition of the Terms “Spouse” and “Marriage” Following the Supreme Court's Decision in United States v. Windsor 33–9850 June 19, 2015 80 FR 37536.
    Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements 33–10402 Aug. 18, 2017 82 FR 41148.
    Updates to 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 Stockpile 33–10403 Aug. 18, 2017 82 FR 41150.
    Commission Guidance on Management's Discussion and Analysis of Financial Condition and Results of Operations 33–10751 January 30, 2020 85 FR 10571.