FCC 32.4510 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 32.4510 Capital stock.
(a) This account shall include the par value, stated amount, or in the case
of no-par stock, the amount received for capital stock issued and
outstanding.
(b) Subsidiary records shall be maintained so as to show separately each
class of stock.
(c) This account shall be charged with the book amount of any stock retired.
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