17 C.F.R. PART 251—INTERPRETATIVE RELEASES RELATING TO THE PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 AND GENERAL RULES AND REGULATIONS THEREUNDER
Title 17 - Commodity and Securities Exchanges
Title 17: Commodity and Securities Exchanges
PART 251—INTERPRETATIVE RELEASES RELATING TO THE PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 AND GENERAL RULES AND REGULATIONS THEREUNDER
Section Contents
---------------------------------------------------------------------------------------------------------------- Release Subject No. Date Fed. Reg. Vol. and Page----------------------------------------------------------------------------------------------------------------Statement of policy regarding first mortgage bonds 13105 Feb. 16, 1956 21 FR 1286. subject to the Public Utility Holding Company Act of 1935.Statement of policy regarding preferred stock 13106 Feb. 16, 1956 21 FR 1288. subject to the Public Utility Holding Company Act of 1935.Opinion and statement of the Commission in regard 15359 Dec. 7, 1965 30 FR 15420. to proper reporting of deferred income taxes arising from installment sales.Statement of the Commission to clarify the meaning 15381 Jan. 19, 1966 31 FR 1005. of ``beneficial ownership of securities'' as relates to beneficial ownership of securities held by family members.Statement of the Commission setting the date of May 15403 Feb. 14, 1966 31 FR 3175. 1, 1966 after which filings must reflect beneficial ownership of securities held by family members.Statement of the Commission authorizing the 16369 May 8, 1969 34 FR 9553. adoption of modifications of policies regarding provisions of long-term debt securities issued and sold under the Holding Company Act; 5-year refunding limitation.Conclusion of the Commission that it is appropriate 16758 June 22, 1970 35 FR 10585. to permit the issuers of preferred stock under the Holding Company Act of 1935 to include a 5-year refunding limitation on all stocks sold on and after June 22, 1970.Announcement by the Commission that no informal 16832 Sept. 17, 1970 35 FR 15210. exceptions from the requirements (17 CFR 250.50) of competitive bidding will be granted.Publication of the Commission's procedure to be 16972 Jan. 25, 1971 36 FR 2600. followed if requests are to be net for no action or interpretative letters and responses thereto to be made available for public use.Commission endorses the establishment by all 17514 Mar. 23, 1972 37 FR 6850. publicly held companies of audit committees composed of outside directors.Commission's statement and policy on misleading pro 17583 June 1, 1972 37 FR 11559. rata stock distributions to shareholders.Commission's guidelines on independence of 17636 July 5, 1972 37 FR 14294. certifying accountants; example cases and Commission's conclusions.Commission's interpretation of risk-sharing test in 17712 Sept. 29, 1972 37 FR 20937. pooling-of-interest accounting.Commission reaffirms proper accounting treatment to 17772 Nov. 17, 1972 37 FR 26516. be followed by a lessee when the lessor is created as a conduit for debt financing.Amendment of previous interpretation (AS-130) of 17841 Jan. 5, 1973 38 FR 1734. risk-sharing test in pooling-of-interest accounting.Commission's conclusion as to certain problems 18067 Aug. 24, 1973 38 FR 24635. relating to the effect of treasury stock transactions or accounting for business combinations.Commission request for comments on Accounting 18112 Oct. 5, 1973 38 FR 28819. Series Release No. 146.Statement by the Commission on disclosure of the 18225 Dec. 20, 1973 39 FR 1511. impact of possible fuel shortages on the operations of issuers.Commission's statement of policy and 18067A Apr. 12, 1974 39 FR 14588. interpretations.Commission's practices on reporting of natural gas 18640 June 14, 1974 39 FR 27556. reserve estimates.Commission's examples of unusual risks and 18723 Dec. 23, 1974 40 FR 2678. uncertainties.Commission's guidelines on Accounting Series 19039 June 13, 1975 40 FR 27441. Release No. 148.Commission's statement regarding disclosure of 20798 Nov. 29, 1978 43 FR 57596. impact of Wage and Price Standards for 1979 on the operations of issuers.Investment bankers and banks in Rule 70............ 21967 Mar. 18, 1981 46 FR 18535.Lease transactions under Economic Recovery Tax Act 22259 Nov. 4, 1981 46 FR 55510. of 1981.Statement of policy concerning application of Rule 22623 Sept. 2, 1982 47 FR 39810. 50 under the Public Utility Holding Company Act of 1935.Public statements by corporate representatives..... 23199 Jan. 13, 1984 49 FR 2468.Ownership reports and trading by officers, 25303 Apr. 26, 1991 56 FR 19928. directors and principal security holders.Application of the Electronic Signatures in Global 27419 June 14, 2001 66 FR 33176. and National Commerce Act to Record Retention Requirements Pertaining to Issuers.----------------------------------------------------------------------------------------------------------------
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