N.Y. Comp. Codes R. & Regs. tit. 10 § 441.70
Current through Register Vol. 46, No. 53, December 31, 2024
The payments in cash or property made to a corporation by its stockholders in exchange for capital stock, in response to an assessment or the capital stock, or as a gift; paid-in capital.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.70