N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.93 - Equity ownership
(a) The
interest of an owner in property or in a business or other organization,
subject, in case of liquidation, to prior claim of creditors.
(b) The interest (paid-in capital and
retained earnings) of a stockholder or of stockholders collectively in a
corporation; proprietorship.
Notes
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