# 17 CFR § 260.0-7: Small entities for purposes of the Regulatory Flexibility Act

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-7

## Section

- **Citation:** 17 CFR § 260.0-7
- **Heading:** Small entities for purposes of the Regulatory Flexibility Act
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 17—Commodity and Securities Exchanges > CHAPTER II—SECURITIES AND EXCHANGE COMMISSION > PART 260—GENERAL RULES AND REGULATIONS, TRUST INDENTURE ACT OF 1939 > Office of the Commission

## Text

For purposes of Commission rulemaking in accordance with the provisions of Chapter Six of the Administrative Procedure Act (5 U.S.C. 601 et seq.), and unless otherwise defined for purposes of a particular rulemaking proceeding, the term “small business” or “small organization,” for purposes of the Trust Indenture Act of 1939 shall mean an issuer whose total assets on the last day of its most recent fiscal year were $5 million or less that is engaged or proposing to engage in small business financing. An issuer is considered to be engaged or proposing to be engaged in small business financing under this section if it is conducting or proposing to conduct an offering of securities which does not exceed the dollar limitation prescribed by § 260.4a-2.
[47 FR 5223, Feb. 4, 1982, as amended at 51 FR 25362, July 14, 1986]

## Nearby sections

- [17 CFR § 260.0-1 § 260.0-1 Application of definitions contained in the act.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-1.md)
- [17 CFR § 260.0-2 § 260.0-2 Definitions of terms used in the rules and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-2.md)
- [17 CFR § 260.0-3 § 260.0-3 Definition of “rules and regulations” as used in certain sections of the Act.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-3.md)
- [17 CFR § 260.0-4 § 260.0-4 Sequential numbering of documents filed with the Commission.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-4.md)
- [17 CFR § 260.0-5 § 260.0-5 Business hours of the Commission.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-5.md)
- [17 CFR § 260.0-6 § 260.0-6 Nondisclosure of information obtained in the course of examinations and investigations.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-6.md)
- [17 CFR § 260.0-7 § 260.0-7 Small entities for purposes of the Regulatory Flexibility Act.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-7.md)
- [17 CFR § 260.0-11 § 260.0-11 Liability for certain statements by issuers.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-11.md)
- [17 CFR § 260.3(4)-1 § 260.3(4)-1 Definition of “commission from an underwriter or dealer not in excess of the usual and customary distributors' or sellers' commissions” in section 303(4), for certain transactions.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.3(4)-1.md)
- [17 CFR § 260.3(4)-2 § 260.3(4)-2 Definition of “distribution” in section 303(4) for certain transactions.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.3(4)-2.md)
- [17 CFR § 260.3(4)-3 § 260.3(4)-3 Definitions of “participates” and “participation” as used in section 303(4), in relation to certain transactions.](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.3(4)-3.md)
- [17 CFR § 260.4a-1 § 260.4a-1 Exempted securities under section 304(a)(8).](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.4a-1.md)
- [17 CFR § 260.4a-2 § 260.4a-2 Exempted securities under section 304(d).](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.4a-2.md)
- [17 CFR § 260.4a-3 § 260.4a-3 Exempted securities under section 304(a)(9).](https://www.frixlaw.com/law-library/statutes/ecfr-17-260.4a-3.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-17-260.0-7. Check the current official text before relying on it. Not legal advice.