N.Y. Comp. Codes R. & Regs. tit. 10 § 441.327
Current through Register Vol. 46, No. 50, December 11, 2024
Full-paid capital reacquired by the issuing company through gift, purchase or otherwise and available for resale or cancellation. Treasury stock is not a part of capital stock outstanding; and the term does not apply to unissued capital stock or to shares forfeited for nonpayment of subscriptions.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.327