 | United States. Congress. Senate. Committee on Banking and Currency - Brokers - 1963 - 550 pages
...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... | |
 | United States. Congress. Senate. Committee on Banking and Currency - Brokers - 1963 - 490 pages
..."offen or" before "sells" in first sentence. 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. (12) The term "dealer" means any person who engages either for all or part of his time, directly or... | |
 | United States - Interstate commerce - 1966 - 832 pages
...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... | |
 | United States. Office of the Comptroller of the Currency - Banking law - 1966 - 480 pages
...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... | |
 | United States. Tax Court - Taxation - 1979 - 1352 pages
...undertaking." For the purpose of section 2(11), the term "issuer" includes, in addition to an issuer, "any person directly or indirectly controlling or...direct or indirect common control with the issuer." A distribution of stock within a relatively short time after acquisition would be evidence that it... | |
 | United States. Securities and Exchange Commission - Securities - 1970 - 120 pages
...reads as follows : As used in this paragraph the term "issuer" shall include, in addition to an issuer, any person directly or indirectly controlling: or...direct or indirect common control with the issuer. This sentence, by defining an underwriter to include a person purchasing from one in a control relation... | |
 | United States. Congress. House. Interstate and Foreign Commerce - 1972 - 426 pages
...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... | |
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Commission deems it necessary or desirable, of separate and/or consolidated balance sheets or income accounts of any person directly 
