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17 CFR § 260.7a-31 - Incorporation by reference of contested material.

---
identifier: "/us/cfr/t17/s260.7a-31"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 260.7a-31 - Incorporation by reference of contested material."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "260.7a-31"
section_name: "Incorporation by reference of contested material."
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-31 Incorporation by reference of contested material.

Notwithstanding any particular provision permitting incorporation by reference, no application, statement or report shall incorporate by reference any matter which is subject, at the time of filing the application, statement or report, to pending proceedings under section 8(b) or 8(d) of the Securities Act of 1933 (whether pursuant to the provisions of the Trust Indenture Act of 1939, or otherwise) or to an order entered under either of those sections.