N.Y. Comp. Codes R. & Regs. tit. 10 § 441.164

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

Section 441.164 - Historical cost

The amount of cash or cash equivalent given in exchange for properties or services at the time of acquisition (see basis of valuation in section 442.10 of this Article).

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.164