17 C.F.R. § 18.01 Interest in or control of several accounts.
Title 17 - Commodity and Securities Exchanges
If any trader holds, has a financial interest in or controls positions in more than one account, whether carried with the same or with different futures commission merchants or foreign brokers, all such positions and accounts shall be considered as a single account for the purpose of determing whether such trader has a reportable position and, unless instructed otherwise in the special call to report under §18.00 of this part, for the purpose of reporting. [64 FR 24046, May 5, 1999]
Title 17: Commodity and Securities Exchanges
PART 18—REPORTS BY TRADERS
§ 18.01 Interest in or control of several accounts.

