U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 18Chapter IPart 367Subpart F - Subpart F—Balance Sheet Chart of Accounts
View all text of Subpart F [§ 367.1010 - § 367.2830]
§ 367.2010 - Account 201, Common stock issued.

This account must include the par or stated value of all common capital stock issued and outstanding.

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