241 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES EXCHANGE ACT OF 1934 AND GENERAL RULES AND REGULATIONS THEREUNDER

PART 241 — INTERPRETATIVE RELEASES RELATING TO THE SECURITIES EXCHANGE ACT OF 1934 AND GENERAL RULES AND REGULATIONS THEREUNDER

Subject	Release No.	Date	Fed. Reg. Vol. and Page
Excerpt from letter relating to section 16(a)	21	Oct. 1, 1934	11 FR 10968.
Statement by Commission to correct the erroneous impression created by certain commercial institutions with respect to the necessity for filing reports with the Commission	68	July 22, 1934	Do.
Letter of General Counsel relating to section 16(a)	116	Mar. 9, 1935	Do.
Opinion of General Counsel relating to section 16(a)	175	Apr. 16, 1935	Do.
Excerpt from a general letter relating to section 16(a)	227	May 14, 1935	Do.
Opinion of the Director of the Division of Forms and Regulations discussing the definition of “parent” as used in various forms under the Securities Act of 1933 and the Securities Exchange Act of 1934	1131	Apr. 7, 1937	Do.
Statement by Commission with respect to the purpose of the disclosure requirements of section 14 and the rules adopted thereunder	1350	Aug. 13, 1937	11 FR 10969.
Opinion of Director of the Trading and Exchange Division relating to Rules X-15C1-6 (17 CFR 240.15c1-6) and X-10B-2 (17 CFR 240.10b-2)	1411	Oct. 7, 1937	Do.
Opinion of Director of the Trading and Exchange Division relating to Rule X-15C1-1(a) (17 CFR, 240.15c1-1a)	1462	Nov. 15, 1937	Do.
Partial text of letter of February 2, 1938, from the Secretary of the New York Stock Exchange to its members, relating to Rules X-3B-3 (17 CFR 240.3b-3), X-10A-1 (17 CFR 240.10a-1), and X-10A-2 (17 CFR 240.10a-2), together with a letter from Director of Trading and Exchange Division, concurring in the opinions expressed by the Exchange	1571	Feb. 5, 1938	Do.
Opinion of General Counsel relating to section 16(a)	1965	Dec. 21, 1938	11 FR 10970.
Letter of General Counsel concerning the services of former employees of the Commission in connection with matters with which such employees become familiar during their course of employment with the Commission	2066	May 5, 1939	11 FR 10971.
Statement of Commission and separate statement by Commissioner Healy on the problem of regulating the “pegging, fixing and stabilizing” of security prices under sections 9(a)(2), 9(a)(6) and 15(c)(1) of the Securities Exchange Act	2446	Mar. 18, 1940	Do.
Statement of 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 1940	2687	Nov. 16, 1940	11 FR 10981.
Statement of Commission issued in connection with the adoption of Rules X-8C-1 (17 CFR, 240.8c-1) and X-15-C2-1 (17 CFR, 240.15c 2-1) under the Securities Exchange Act of 1934 relating to the hypothecation of customers' securities by members of national securities exchanges and other brokers and dealers	2690	Nov. 15, 1940	11 FR 10982.
Opinion of General Counsel relating to paragraph (b)(2)(ii) of Rules X-8C-1 (17 CFR, 240.8c-1) and X-15C2-1 (17 CFR, 240.15C 2-1) under the Securities Exchange Act	2822	Mar. 17, 1941	11 FR 10983.
Partial text of letter sent by Director of the Trading and Exchange Division to certain securities dealers who had failed to keep records of the times of their securities transactions, as required by Rules X-17A-3 (17 CFR, 240.17a-3) and X-17A-4 (17 CFR, 240.17a-4) under the Securities Exchange Act	3040	Oct. 13, 1941	11 FR 10984.
Opinion of General Counsel relating to the anti-manipulation provisions of sections 9(a)(2), 10(b) and 15(c)(1) of the Securities Exchange Act of 1934, as well as section 17(a) of the Securities Act of 1933	3056	Oct. 27, 1941	Do.
Opinion of Chief Counsel to the Corporation Finance Division relating to when-issued trading of securities the issuance of which has already been approved by a Federal district court under Chapter X of the Bankruptcy Act	3069	Jan. 4, 1945	11 FR 10985.
Statement of Commission policy with respect to the acceleration of the effective date of a registration statement	3085	Dec. 6, 1941	Do.
Letter of Director of the Corporation Finance Division relating to sections 14 and 18	3380	Feb. 2, 1943	Do.
Excerpts from letters of Director of the Corporation Finance Division relating to section 14 and Schedule 14A under Regulation X-14 (17 CFR, 240.14a-9)	3385	Feb. 17, 1943	Do.
Opinion of Director of the Trading and Exchange Division relating to the anti-manipulation provisions of sections 9(a)(2), 10(b), and 15(c)(1) of the Securities Exchange Act of 1934, and 17(a) of the Securities Act of 1933	3505	Nov. 16, 1943	11 FR 10986.
Opinion of Director of the Trading and Exchange Division relating to the anti-manipulation provisions of sections 9(a)(2), 10(b), and 15(c)(1) of the Securities Exchange Act of 1934, and 17(a) of the Securities Act of 1933	3506	Nov. 16, 1943	11 FR 10987.
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	3572	June 1, 1944	Do.
Letter of Director of the Corporation Finance Division relating to section 20 and to Rule X-14A-7 (17 CFR, 240.14a-7) under the Securities Exchange Act of 1934	3638	Jan. 3, 1945	11 FR 10988.
Statement by Commission relating to section 3(a)(1)	3639	Jan. 4, 1945	Do.
Statement of the Commission in connection with the adoption of certain amendments to Form 3-M, one of the forms for registration of over-the-counter brokers or dealers under section 15(b) of the Securities Exchange Act of 1934, and to Rule X-15B-2 (17 CFR, 240.15b-2), the rule governing the filing of supplemental statements to such applications	3674	Apr. 9, 1945	Do.
Statement by Commission relating to the adoption of Rule X-13A-6B (17 CFR, 240.13a-6b)	3803	Mar. 28, 1946	Do.
Statement of the Commission in connection with notice of opportunity to submit proposals for regulations or legislation regarding the stabilization of market prices by persons offering securities to the public	4163	Sept. 16, 1948	13 FR 4163.
Statement of the Commission accompanying November 5, 1948, revision of § 240.14 of this chapter (Regulation X-14)	4185	Nov. 5, 1948	13 FR 6680.
Opinion of the General Counsel, relating to the use of “hedge clauses” by brokers, dealers, investment advisers, and others	4593	Apr. 18, 1951	16 FR 3387.
Statement of the Commission regarding public offerings of investment contracts providing for the acquisition, sale or servicing of mortgages or deeds of trust	5633	Jan. 31, 1958	23 FR 841.
Statement of the Commission as to the applicability of the Federal securities laws to real estate investment trusts	6419	Nov. 18, 1960	25 FR 12178.
Statement of the Commission concerning standards of conduct for registered broker-dealers in the distribution of unregistered securities	6721	Feb. 2, 1962	27 FR 1251.
Opinion of Philip A. Loomis, Jr., Director of Division of Trading and Exchanges of the Commission, on the application of section 11(d)(1), Securities Exchange Act of 1934, to broker-dealers engaged in “equity funding”, “secured funding”, and “life funding”	6726	Feb. 8, 1962	27 FR 1415.
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	6778	Apr. 16, 1962	27 FR 3991.
Statement of 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 sale of securities	6982	Dec. 28, 1962	28 FR 276.
Answer of the Commission to four questions relating to the solicitation of proxies	7078	May 15, 1963	28 FR 5133.
Statement by the Commission on the maintenance of rec-ords of transactions by brokers-dealers as underwriters of investment company shares according to Rule 17a-3 under section 17(a) of the Securities Exchange Act of 1934 (17 CFR 240.17a-3)	7169	Nov. 13, 1963	28 FR 12617.
Opinion of the General Counsel relating to participation by broker-dealer firms in proxy solicitations	7208	Jan. 7, 1964	29 FR 341.
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	7366	July 9, 1964	29 FR 9828.
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	7425	Sept. 14, 1964	29 FR 13455.
Opinion and statement of the Commission in regard to proper reporting of deferred income taxes arising from installment sales	7763	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	7793	Jan. 19, 1966	31 FR 1005.
Program by the Commission which it requests that issuing companies follow in order to expedite the processing of proxy material	7805	Jan. 26, 1966	31 FR 2475.
Statement of the Commission setting the date of May 1, 1966 after which filings must reflect beneficial ownership of securities held by family members	7824	Feb. 14, 1966	31 FR 3175.
Policy statement by the Director of the Division of Trading and Markets re consummation of securities transactions by brokers-dealers when trading is suspended	7920	July 19, 1966	31 FR 10076.
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	8336	June 18, 1968	33 FR 10086.
Statement of the Commission to alert prospective borrowers obtaining loans for real estate development about recent fraudulent schemes	8351	July 5, 1968	33 FR 10134.
Statement of the Commission warning broker-dealers to be prompt in the consummation of securities transactions and about the penalty for not so doing	8363	July 29, 1968	33 FR 11150.
Statement of the Commission re broker-dealer registration of insurance companies acting as agents for distribution of “variable annuities” and application of regulations for such under the Securities Exchange Act of 1934	8389	Aug. 29, 1968	33 FR 13005.
Statement of the Commission reminding broker-dealer managements to establish and maintain an effective supervisory system and failure to do so will result in disciplinary action against the firm and responsible individuals	8404	Sept. 11, 1968	33 FR 14286.
Statement of the Commission clarifying that industrial revenue bonds sold according to Rule 131 (17 CFR 230.131) and Rule 3b-5 (17 CFR 240.3b-5) are not affected if acquired and paid for by the underwriters on or before December 31, 1968	8409	Sept. 16, 1968	33 FR 14545.
Statement of the Commission cautioning brokers and dealers with respect to effecting transactions of “spin offs” and “shell corporations”	8638	July 2, 1969	34 FR 11581.
Commission's statement about publicity concerning the petroleum discoveries on the North Slope of Alaska	8728	Oct. 20, 1969	34 FR 17433.
Commission's warning statement re sale and distribution of whisky warehouse receipts	8733	Nov. 4, 1969	34 FR 18160.
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 funds	8746	Nov. 10, 1969	34 FR 18543.
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	8907	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	8995	Oct. 15, 1970	35 FR 16733.
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” (Pub. L. 91-1037)	9016	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	9049	Dec. 23, 1970	35 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 use	9065	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	9083	Feb. 18, 1971	36 FR 4483.
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	9148	Apr. 12, 1971	36 FR 8239.
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	9210	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	9252	July 19, 1971	36 FR 13988.
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	9279	Aug. 10, 1971	36 FR 15527.
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	9345	Sept. 27, 1971	36 FR 19362.
Commission's statement concerning applicability of securities laws to multilevel distributorships and other business opportunities offered through pyramid sales plans	9387	Nov. 30, 1971	36 FR 23289.
Statement by the Commission regarding payment of solicitation fees in tender offers	9395	Nov. 24, 1971	36 FR 23359.
Commission's statement concerning offering and sale of securities in non-public offerings and applicability of antifraud provisions of securities acts	9444	Jan. 14, 1972	37 FR 600.
Statement of the Commission's views on the present status of the securities markets and the direction in which the public interest requires that they evolve in the future		Mar. 14, 1972	37 FR 5286
Commission endorses the establishment by all publicly held companies of audit committees composed of outside directors	9548	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	9598	May 18, 1972	37 FR 9988.
Commission's statement and policy on misleading pro rata stock distributions to shareholders	9618	June 9, 1972	37 FR 11559.
Commission's guidelines on independence of certifying accountants; example cases and Commission's conclusions	9662	June 19, 1972	37 FR 14294.
Commission's decisions on recommendations of advisory committee regarding commencement of enforcement proceedings and termination of staff investigations	9796	Mar. 1, 1973	38 FR 5457.
Commission's interpretation of risk-sharing test in pooling-of-interest accounting	9798	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	9824	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	9867	Dec. 13, 1972	37 FR 26516.
Commission's interpretations of a rule (15c3-3) dealing with customer protection by securities brokers and dealers	9922	Jan. 18, 1973	38 FR 1737.
Amendment of previous interpretation (AS-130) of risk-sharing test in pooling of interest accounting	9927	Jan. 18, 1973	38 FR 1734.
Commission clarifies effective dates of Rule 15c3-3	9946	Feb. 5, 1973	38 FR 3313.
Commission's designation of control locations for foreign securities	9969	Feb. 5, 1973	Do.
Commission's findings on disclosure of projections of future economic performance by issuers of publicly traded securities	9984	Mar. 19, 1973	38 FR 7220.
Commission's views on reporting cash flow and other related data	10041	Apr. 11, 1973	38 FR 9158.
Commission's statement on obligations of underwriters with respect to discretionary accounts	10181	June 1, 1973	38 FR 17201.
Commission's opinion on net capital treatment of securities position, obligation and transactions in suspended securities	10209	June 8, 1973	38 FR 16774.
Commission expresses concern with failure of issuers to timely and properly file periodic and current report	10214	July 10, 1973	38 FR 18366.
Commission's statement and policy on application of minimum net capital requirement	10304	Aug. 3, 1973	38 FR 20820.
Commission's conclusions as to certain problem relating to the effect of treasury stock transactions on accounting for business combinations	10363	Sept. 10, 1973	38 FR 24635.
Commission's interpretation of market identification requirement of rule for reporting of market information on transactions in listed securities	10388	Sept. 20, 1973	38 FR 26358.
Commission's response to the New York Stock Exchange's proposed interpretation of “affiliated person”	10391	Sept. 25, 1973	38 FR 26716.
Commission request for comments on Accounting Series Release No. 46	10422	Oct. 17, 1973	38 FR 28819.
Commission's guidelines for control locations for foreign securities	10429	Oct. 23, 1973	38 FR 29217.
Commission's views and comments relating to quarterly reporting on Form 10-Q and Form 10-QSB	10547	Jan. 7, 1974	39 FR 1261.
Statement by the Commission on disclosure of the impact of possible fuel shortages on the operations of issuers	10569	Jan. 10, 1974	39 FR 1511.
Commission's statement on disclosure of inventory profits reflected in income in periods of rising prices	10580	Jan. 17, 1974	39 FR 2085.
Commission decision on trading in securities issued or guaranteed by the governments of Bulgaria, Hungary, and Romania	10610	Jan. 31, 1974	39 FR 3932.
Commission views on disclosure of illegal campaign contributions	10673	Mar. 11, 1974	39 FR 10237.
Commission's statement of policy and interpretations	10363A	Apr. 12, 1974	39 FR 14588.
Commission's statement regarding maintenance of current books and records by brokers and dealers	10756	May 9, 1974	39 FR 16440.
Commission's practices on reporting of natural gas reserve estimates	10857	June 14, 1974	39 FR 27556.
Commission's views on business combinations involving open-end investment companies	10898	July 3, 1974	39 FR 26719.
Commission's guidelines for filings related to extractive reserves and natural gas supplies	10899	July 3, 1974	39 FR 26720.
Commission's guidelines for registration and reporting	10961	Aug. 14, 1974	39 FR 31894.
Commission's requirements for financial statements; limited partnerships in annual reports	11029	Sept. 27, 1974	39 FR 36578.
Commission's examples of unusual risks and uncertainties	11150	Dec. 23, 1994	40 FR 2678.
Letters of the Division of Corporation Finance with respect to certain proposed arrangements for the sale of gold bullion	11156	Dec. 26, 1994	40 FR 1695.
Commission's statement on disclosure problems relating to LIFO accounting	11198	Jan. 23, 1975	40 FR 6483.
Commission's guidelines on Accounting Series Release No. 148	11470	June 13, 1975	40 FR 27441.
Brokers and dealers effecting transactions in municipal securities	11854	Nov. 20, 1975	40 FR 57786.
Financial responsibility requirements of brokers and dealers	11969	Jan 2, 1976	41 FR 5277.
Brokers and dealers effecting transactions in municipal securities	12021		41 FR 3469.
Interpretation of certain terms in item 10 of Form BD	12078	Feb. 17, 1976	41 FR 7089.
Brokers and dealers effecting transactions in municipal securities	12288	Apr. 15, 1976	41 FR 15842.
Standards for disclosure; oil and gas reserve	12435	May 12, 1976	41 FR 21764.
Brokers and dealers effecting transactions in municipal securities	12496	June 11, 1976	41 FR 23668.
Statement of informal proposals for the rendering of staff advice with respect to shareholder proposals	12599	July 20, 1976	41 FR 29989.
Guides for statistical disclosure by bank holding companies	12748	Aug. 31, 1976	41 FR 39007.
Uniform net capital rule	12766	Sept. 14, 1976	41 FR 39014.
Uniform net capital rule	12927	Oct. 27, 1976	41 FR 48335.
Brokers and dealers effecting transactions in municipal securities	12932	Oct. 27, 1976	41 FR 48336.
Brokers and dealers effecting transactions in municipal securities	13108	Jan. 4, 1977	42 FR 759.
Brokers and dealers effecting transactions in municipal securities	13362	Mar. 21, 1977	42 FR 15310.
Rescission of certain accounting series releases	13630	June 15, 1977	42 FR 33282.
Guideline regarding the preparation of integrated reports to shareholders	13639	June 17, 1977	42 FR 31780.
Industry segment determination	14523	Mar. 3, 1978	43 FR 9599.
Securities transactions by members of national securities exchanges	14563	Mar. 14, 1978	43 FR 11542.
Application of registration requirements to certain tender offers and the application of tender offer provisions to certain cash-option mergers	14699	Apr. 24, 1978	43 FR 18163.
Reporting by certain institutional investors of beneficial ownership of certain equity securities which as of the end of any month exceeds ten percent of the class	14830	June 13, 1978	43 FR 25420.
Division of investment management's interpretative positions relating to Rule 13f-1 and related Form 13F	15292	Nov. 2, 1978	43 FR 52697.
Guides for disclosure of projections of future economic performance	15305	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	15371	Nov. 29, 1978	43 FR 57596.
Statement of the views of the Commission's Division of Corporation Finance with respect to disclosure in proxy statements containing certain sale of assets transactions	15572	Feb. 15, 1979	44 FR 11541.
Short sales; interpretation of rule	16150	Aug. 30, 1979	44 FR 53159.
Shareholder communications, shareholder participation in the corporate electoral process and corporate governance generally	16163	Sept. 6, 1979	44 FR 53426.
Environmental disclosure requirements	16224	Sept. 27, 1979	44 FR 56924.
Pooled income funds	16478	Jan. 10, 1980	45 FR 3258.
Tender offer rules	16623	Mar. 5, 1980	45 FR 15521.
Proxy rules	16833	May 23, 1980	45 FR 36374.
Clearing agencies	16900	June 17, 1980	45 FR 41920.
Guides for statistical disclosure by bank holding companies	16961	July 8, 1980	45 FR 47142.
Transfer agents	17111	Sept. 2, 1980	45 FR 59840.
Amendments to guides	17114	Sept. 2, 1980	45 FR 63647.
Extension date of clearing agencies for form filing	17231	Oct. 20, 1980	45 FR 70857.
Beneficial ownership rules	17354	Dec. 4, 1980	45 FR 81559.
Distribution of proxy materials to beneficial shareowners	17424	Jan. 7, 1981	46 FR 3204.
Foreign Corrupt Practices Act of 1977	17500	Jan. 29, 1981	46 FR 11544.
Analysis of results of 1980 proxy statement disclosure monitoring program	17518	Feb. 5, 1981	46 FR 11954.
Option and option-related transactions during underwritten offerings	17609	Mar. 6, 1981	46 FR 16670.
Going private transactions under rule 13e-3	17719	Apr. 13, 1981	46 FR 22571.
Insider reporting and trading	18114	Sept. 23, 1981	46 FR 48147.
Retail repurchase agreements by banks and savings and loan associations	18122	Sept. 25, 1981	46 FR 48637.
Analysis of results of 1981 proxy statement disclosure monitoring program	18532	Mar. 3, 1982	47 FR 10794.
Rescission of guides and redesignation of industry guides (effective May 24, 1982)	18525	Mar. 3, 1982	47 FR 11481.
Amendments to guides	19337	Dec. 15, 1982	47 FR 57911.
Revision of financial statement requirements and industry guide disclosure for bank holding companies.	19570	Mar. 7, 1983	48 FR 11104.
Commission's views on Colema Realty Corp. v. R. D. Bibow, et al	19756	May 11, 1983	48 FR 23173.
Revision of industry guide disclosures for bank holding companies	20068	Aug. 11, 1983	48 FR 37609.
Public statements by corporate representatives	20560	Jan. 13, 1984	49 FR 2468.
Research reports	21332	Sept. 19, 1984	49 FR 37574.
Commission views on computer brokerage systems	21383	Oct. 9, 1984	49 FR 40159.
Guide for disclosures concerning reserves for unpaid claims and claim adjustment expenses of property-casualty underwriters	21521	Nov. 27, 1984	49 FR 47601.
Brokerage and research services concerning scope of section 28(e) of Securities Exchange Act of 1934	23170	Apr. 23, 1986	51 FR 16012.
Application of Rule 10b — 6 under the Securities Exchange Act of 1934 to persons participating in shelf distributions	23611	Sept. 11, 1986	51 FR 33248.
Industry guides for statistical disclosure by bank holding companies	23846	Nov. 25, 1986	51 FR 43599.
Tender offers rules	24296	Apr. 3, 1987	52 FR 11458.
Statement of the Commission Regarding Disclosure Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues	25951	Aug. 1, 1988	53 FR 29228.
Statement of the Commission Regarding Disclosure by Issuers of interests in Publicly Offered Commodity Pools	26508	Feb. 1, 1989	54 FR 5603.
Management's discussion and analysis of financial condition and results of operations; certain investment company disclosures	26831	May 18, 1989	54 FR 22427.
Modifying and confirming the interpretation of municipal underwriter securities responsibilities	26985	June 28, 1989	54 FR 28814.
Liquidation of Index Arbitrage Positions	27938	Apr. 30, 1990	55 FR 17949.
Ownership reports on trading by officers, directors and principal security holders	29131	Apr. 26, 1991	56 FR 19928.
Limited partnership reorganizations and public offerings of limited partnership interests	29314	June 17, 1991	56 FR 28986.
Registration of Successors to Broker-Dealers and Investment Advisors	31661	Jan. 4, 1993	58 FR 11.
Statement of the Commission regarding disclosure obligations of municipal securities issuers and others	33741	Mar. 9, 1994	59 FR 12758.
Amendment of interpretation regarding substantive repossession of collateral	34061	May 12, 1994	59 FR 26109.
Use of electronic media for delivery purposes	36345	Oct. 6, 1995	60 FR 53467.
Use of electronic media for delivery purposes	37182	May 9, 1996	61 FR 24651.
Statement of the Commission Regarding Use of Internet Web Sites to Offer Securities, Solicit Securities Transactions or Advertise Investment Services Offshore	39779	Mar. 23, 1998	63 FR 14813
Confirmation and Affirmation of Securities Trades; Matching	39829	Apr. 6, 1998	63 FR 17947
Statement of the Commission Regarding Disclosure of Year 2000 Issues and Consequences by Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers	40277	July 29, 1998	63 FR 41404.
Use of electronic media	42728	Apr. 28, 2000	65 FR 25856.
Commission Guidance on Mini-Tender Offers and Limited Partnership Tender Offers	43069	July 24, 2000	65 FR 46588.
Commission Guidance to Broker-Dealers on the Use of Electronic Storage Media Under the Electronic Signatures in Global and National Commerce Act of 2000 With Respect to Rule 17a-4(f)	44238	May 7, 2001	66 FR 22921.
Application of the Electronic Signatures in Global and National Commerce Act to Record Retention Requirements Pertaining to Issuers	44424	June 21, 2001	66 FR 33176.
Calculation of Average Weekly Trading Volume	44820A	Sept. 27, 2001	66 FR 49274
Commission Guidance on the Scope of Section 28(e) of the Exchange Act	45194	Dec. 27, 2001	67 FR 8
Commission Guidance on Trading in Security Futures Products	46101	June 21, 2002	67 FR 43246
Electronic Storage of Broker-Dealer Records	47806	May 7, 2003	68 FR 25283
Books and Records Requirements for Brokers and Dealers Under the Securities Exchange Act of 1934	47910	May 22, 2003	68 FR 32311
Commission Guidance on Rule 3b-3 and Married Put Transactions	48795	November 17, 2003	68 FR 65822
Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations	48960	December 19, 2003	68 FR 75065
Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Profesional Practice Standard No. 1	49708	May 14, 2004	69 FR 29066
Short Sales	50103	July 28, 2004	69 FR 48029
Prohibited Conduct in Connection with IPO Allocations	51500	April 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	52885	December 5, 2005	70 FR 73345
Commission Guidance Regarding Client Commission Practices Under Section 28(e) of the Securities and Exchange Act of 1934	54165	July 18, 2006	71 FR 41996
Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities and Exchange Act of 1934	55929	June 20, 2007	72 FR 35343
Commission Guidance Regarding and Amendment to the Rules Relating to Organization and Program Management Concerning Proposed Rule Changes Filed by Self-Regulatory Organizations	58024	June 25, 2008	73 FR 40152
Commission Guidance on the Use of Company Web Sites	58288	August 1, 2008	73 FR 45874
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	58597	September 19, 2008	73 FR 60094
Regulation SHO Amendments	58775	October 14, 2008	73 FR 61706
Commission Guidance Regarding the Financial Accounting Standards Board's Accounting Standards Codification	60519A	August 25, 2009	74 FR 42773
Commission Guidance Regarding Disclosure Related to Climate Change	61469	February 2, 2010	75 FR 62973
Amendment to Municipal Securities Disclosure	62184A	May 26, 2010	75 FR 33156
Commission Guidance on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis	62934	September 17, 2010	75 FR 59897
Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards Related to Brokers and Dealers	62991	September 24, 2010	75 FR 60617
Commission Guidance Regarding Definitions of Mortgage Related Security and Small Business Related Security	67448	July 17, 2012	77 FR 42988
Further Definition of “Swap,” “Security-Based Swap,” and “Security-Based Swap Agreement”; Mixed Swaps; Security-Based Swap Agreement Recordkeeping	67453	July 18, 2012	77 FR 48362
Application of “Security-Based Swap Dealer” and “Major Security-Based Swap Participant” Definitions to Cross-Border Security-Based Swap Activities	37-72472	June 25, 2014	79 FR 39068
Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements	10402	August 18, 2017	82 FR 41147.
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	10403	August 18, 2017	82 FR 41149.
Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations	34-88094	January 30, 2020	[insert FR citation of publication]