Code of Federal Regulations · Section
§ 210.4-07 — -07 Discount On Shares
17 C.F.R. § 210.4-07
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Discount on shares, or any unamortized balance thereof, shall be shown separately as a deduction from the applicable account(s) as circumstances require.
Authorizing Statute
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Registration of securities15 U.S.C. § 77f