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