17 CFR § 260.7a-32 - Incorporation by reference rendering document incomplete, unclear, or confusing.

---
identifier: "/us/cfr/t17/s260.7a-32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 260.7a-32 - Incorporation by reference rendering document incomplete, unclear, or confusing."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "260.7a-32"
section_name: "Incorporation by reference rendering document incomplete, unclear, or confusing."
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-32 Incorporation by reference rendering document incomplete, unclear, or confusing.

Notwithstanding any particular provision permitting incorporation by reference, the Commission may refuse to permit such incorporation in any case in which in its judgment such incorporation would render the application, statement or report incomplete, unclear or confusing.