N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.61 - Contributed capital
(a)
The payments in cash or property made to a corporation by its stockholders:
(1) in exchange for capital stock;
(2) in response to an assessment on the
capital stock; or
(3) as a
gift.
(b) Paid-in
capital.
Notes
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