47 CFR 32.4510

§ 32.4510 Capital stock.

United States · 47 CFR — Telecommunication · Status: effective

Cite this

Citation: 47 CFR 32.4510, § 32.4510 Capital stock, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235322
Permanent ID: ys:prov:235322@1
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Full text

(a) This account shall include the par value, stated amount, or in the case of no-par stock, the amount received for capital stock issued and outstanding. (b) Subsidiary records shall be maintained so as to show separately each class of stock. (c) This account shall be charged with the book amount of any stock retired.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.