N.Y. Comp. Codes R. & Regs. tit. 10 § 441.98

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

Section 441.98 - Distribution

(a) Any payment to stockholders or owners of cash, property or shares, including any of the various forms of dividends in noncorporate enterprise; a withdrawal.

(b) A spread of revenue or expenditure or of capital additions to various accounts; an allocation.

(c) Disposal of a product by sale.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.98