§ 367.2110. Account 211, Miscellaneous paid-in capital.
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/us/cfr/t18/s§ 367.2110·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This account must include the balance of all other credits for paid-in capital that is not properly included in proprietary capital accounts. This account may include all commissions and expenses incurred in connection with the issuance of capital stock.