N.Y. Comp. Codes R. & Regs. tit. 10 § 441.178
Current through Register Vol. 46, No. 53, December 31, 2024
A capital asset having no physical existence, its value being limited by the rights and anticipative benefits that possession confers upon the owner.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.178