CFR›Title 17›Chapter II›Part 210›Subject Group Application of Regulation S-X (17 CFR Part 210) ContainsSections 210.1-01–210.1-02CorpusDaily eCFRDisplayed edition2026-07-17Last updated2026-07-17 Sections 210.1-01 § 210.1-01 Application of Regulation S-X (17 CFR part 210). 210.1-02 § 210.1-02 Definitions of terms used in Regulation S-X (17 CFR part 210). Previous Acquisitions of Businesses by a Shell Company (Other Than a Business Combination Related Shell Company) Acquisitions of Businesses by a Shell Company (Other Than a Business Combination Related Shell Company) Next Article 8 Financial Statements of Smaller Reporting Companies Article 8 Financial Statements of Smaller Reporting Companies