...in excess of the usual and customary distributor's or seller's commission. As used in this paragraph the term "issuer" shall include in addition to an...directly or indirectly controlling or controlled by the i&suer, or any person under direct or indirect common control with the issuer. 230 - CM 'a * — af...

...and/or consolidated balance sheets or income accounts of any person directly or indirectly controfcng or controlled by the issuer, or any person under direct...or indirect common control with the issuer. . . J. 10 The term "intemal accounting controls" does not ordinarily encompass all corporate policies and...

...in excess of the usual and customary distributor's or seller's commission. As used in this paragraph the term "issuer" shall include, in addition to an...direct or indirect common control with the issuer. When the distribution of the securities in respect of which any person is an underwriter is completed...

...addition, the last sentence of Section 2(ll) provides that the term "issuer", as used in the section, "shall include, in addition to an issuer, any person...direct or indirect common control with the issuer." It is clear from Section 2(ll) that a person will not be treated as an underwriter with respect to...

...the Commission deems it necessary or desirable, of consolidated balance sheets or income accounts of any person directly or indirectly controlling or controlled...direct or indirect common control with the issuer. The rules and regulations of the Commission shall be effective upon publication in the manner which...

...in excess of the usual and customary distributors' or sellers' commission. As used in this paragraph the term "issuer" shall include, in addition to an...directly or indirectly controlling or controlled by the iiururr, or any person under direct or indirect common control with the issuer. [Emphasis supplied.]...

...the Commission deems it necessary or desirable, of consolidated balance sheets or income accounts of any person directly or indirectly controlling or controlled by the issuer, or any person under direct or common control with the issuer * * * . • See also, for example, Sections 13(b) and 17(e)(2) of the...

...consolidated balance sheets or income accounts of any person directly or indirectly controlling 01 controlled by the issuer, or any person under direct or indirect common coniro with the issuer. The rules and regulations of the Commission shall be effec tive upon publication...

...addition, the last sentence of Section 2(11) provides that the term "issuer", as used in the section, "shall include, in addition to an issuer, any person...direct or indirect common control with the issuer." It is clear from Section 2(11) that a person will not be treated as an underwriter with respect to...

...securities, the most ccntncoly identified factors 12/ As used in the definition, the term "issuer" includes, in addition to an issuer, "any person directly or...the issuer, or any person under direct or indirect connon control with the issuer." 20 were the resale restrictions iroosed by Rule l44. As mentioned...