17 CFR § 260.7a-28 - Incorporation of matter in application, statement or report, other than exhibits, as answer to item.

---
identifier: "/us/cfr/t17/s260.7a-28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 260.7a-28 - Incorporation of matter in application, statement or report, other than exhibits, as answer to item."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "260.7a-28"
section_name: "Incorporation of matter in application, statement or report, other than exhibits, as answer to item."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "260"
part_name: "GENERAL RULES AND REGULATIONS, TRUST INDENTURE ACT OF 1939"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77c, 77ddd, 77eee, 77ggg, 77nnn, 77sss, 78 (d), 80b-3, 80b-4, and 80b-11, unless otherwise noted."
regulatory_source: "5 FR 293, Jan. 25, 1940, unless otherwise noted."
cfr_part: "260"
---


# 260.7a-28 Incorporation of matter in application, statement or report, other than exhibits, as answer to item.

Matter contained in any part of the application, statement or report, other than exhibits, may be incorporated by reference as answer, or partial answer, to any item in the same application, statement or report.