N.Y. Comp. Codes R. & Regs. tit. 10 § 441.115

Current through Register Vol. 46, No. 53, December 31, 2024

Section 441.115 - Equity ownership

(a) The interest of an owner in property or in a business or other organization, subject, in case of liquidation, to prior claim of creditors.

(b) The interest (paid-in capital and retained earnings) of a stockholder or of stockholders collectively in a corporation; proprietorship.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.115