Terms Used In CFR > Title 12 > Chapter VI > Subchapter B > Part 615 > Subpart P - Global Debt Securities

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• records: as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. See 27 CFR 19.577