Current through Register Vol. 46, No. 51, December 18, 2024
Section 451.84 - Distribution(a) Any payment to stockholders or owners of cash, property or shares, including any of the various forms of dividend; 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.N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.84