N.Y. Comp. Codes R. & Regs. tit. 10 § 451.73

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

Section 451.73 - Date of acquisition

The effective purchase date of an asset. Usually, this is the date title is acquired or the burdens of ownership are assumed and the asset is in possession.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.73