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
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.
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