---
kind: "section"
citation: "47 C.F.R. § 32.4510"
title: "47"
number: "32.4510"
heading: "Capital stock."
url: "https://uscodex.org/cfr/47/32.4510"
---

# §32.4510. Capital stock.

- (a) This account shall include the par value, stated amount, or in the case of no-par stock, the amount received for capital stock issued and outstanding.
- (b) Subsidiary records shall be maintained so as to show separately each class of stock.
- (c) This account shall be charged with the book amount of any stock retired.

## Notes

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.