...sellers' commission. As used In this paragraph the term "issuer" shall include. In addition to an Issuer, any person directly or Indirectly controlling or controlled...direct or indirect common control with the issuer. a Section 5 (a) provides : Unless a registration statement is In effect as to a security, It shall...

...differentiation of investment anil operating income, and in the preparation, where the commission deems it necessary or desirable, of consolidated balance sheets...indirectly controlling or controlled by the issuer • Mr. PECORA. Pardon me; I cannot find that language in the bill. Mr. WHITNEY. Section 18 (b). I...

...deems it necessary or desirable, of consolidated balance sheets or income accounts of any ]>ers<>ri directly or indirectly controlling or controlled by...direct or indirect common control -with the issuer. Mr. CORCORAN. But that again conies down to uniform accounting methods, which we have just discussed,...

...income, and in the preparation, where the Commission deems it necessary or desirable, of separate and/or consolidated balance sheets or income accounts of...controlled by the issuer, or any person under direct or indirttt common control with the issuer ; but insofar as the accounts relate to any person whose accounting...

...various corporations, including the valuation of assets and liabilities, I am quoting from the bill— it necessary or desirable, of consolidated balance sheets...indirectly controlling or controlled by the issuer or under common control with the issuer. This attempt to provide at a single stroke for a uniform accounting...

...the differentiation of ment and operating income, and the preparation, where the Commission dwms it necessary or desirable, of consolidated balance sheets...indirectly controlling or controlled by the issuer or under common control with the issuer. This attempt to provide at a single stroke for a uniform accounting...

...income, and in the preparation, where the Commission deems it necessary or desirable, of separate and/or consolidated balance sheets or income accounts of...direct or indirect common control with the issuer; but in the case of the reports of any person whose methods of accounting are prescribed under the provisions...

...persons. As used in this paragraph, the term "distribution" means a distribution on behalf of the issuer, any person directly or indirectly controlling or controlled...direct or indirect common control with the issuer. (b) The exemptions granted by paragraph (a) shall be subject to the condition that, if the dealer is...

...sellers' commission. As used In this paragraph the term "Issuer" shall Include, in addition to an Issuer, any person directly or indirectly controlling or controlled...direct or indirect common control with the Issuer. & Son received a further $1,700 for the preparation of a report upon the organization and prospectus...

...this chapter. As used in this subsection, the term "issuer" shall include, in addition to an issuer, any person directly or indirectly controlling or controlled...direct or indirect common control with the issuer. funding issue until such first lien is established, and the total amount of such securities does not...