[Code of Federal Regulations] [Title 17, Volume 2] [Revised as of April 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 17CFR239.18] [Page 640] TITLE 17--COMMODITY AND SECURITIES EXCHANGES CHAPTER II--SECURITIES AND EXCHANGE COMMISSION PART 239--FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933--Table of Contents Subpart A--Forms for Registration Statements Sec. 239.18 Form S-11, for registration under the Securities Act of 1933 of securities of certain real estate companies. This form shall be used for registration under the Securities Act of 1933 of (a) securities issued by real estate investment trusts, as defined in section 356 of the Internal Revenue Code, or (b) securities issued by other issuers whose business is primarily that of acquiring and holding for investment real estate or interests in real estate or interests in other issuers whose business is primarily that of acquiring and holding real estate or interests in real estate for investment. This form shall not be used, however, by any issuer which is an investment company registered or required to register under the Investment Company Act of 1940. Editorial Note: For Federal Register citations affecting Form S-11, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO Access. [[Page 641]]