18 CFR 367.2110
§ 367.2110 Account 211, Miscellaneous paid-in capital.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
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- Citation
- 18 CFR 367.2110, § 367.2110 Account 211, Miscellaneous paid-in capital, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71498
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Full text
This account must include the balance of all other credits for paid-in capital that is not properly included in proprietary capital accounts. This account may include all commissions and expenses incurred in connection with the issuance of capital stock.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.