---
kind: "section"
citation: "18 C.F.R. § 367.2110"
title: "18"
number: "367.2110"
heading: "Account 211, Miscellaneous paid-in capital."
url: "https://uscodex.org/cfr/18/367.2110"
---

# §367.2110. Account 211, Miscellaneous paid-in capital.


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.


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.