Code of Federal Regulations · Section
§ 210.4-02 — -02 Items Not Material
17 C.F.R. § 210.4-02
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If the amount which would otherwise be required to be shown with respect to any item is not material, it need not be separately set forth. The combination of insignificant amounts is permitted.
Authorizing Statute
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Registration of securities15 U.S.C. § 77f