Securities and Exchange Act Article 72
A securities underwriter that underwrites securities on a best-efforts basis may, after the expiration of the underwriting period specified in the underwriting agreement, return the unsold portion, if any, of the securities to the issuer.
中文原文 證券交易法第72條
證券承銷商代銷有價證券，於承銷契約所訂定之承銷期間屆滿後，對於約定代銷之有價證券，未能全數銷售者，其賸餘數額之有價證券，得退還發行人。