The term “issuer” means an issuer (as defined in section 78c of this title ), the securities of which are registered under section 78l of this title, or that is required to file reports under section 78o(d) of this title, or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933 ( 15 U.S.C. 77a et seq.), and that it has not withdrawn.
15 USC § 7201(7)
None identified, default scope is assumed to be the parent (chapter 98) of this section.