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Texas Business Organizations Code - Section 21.171. Treasury Shares

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§ 21.171. TREASURY SHARES. (a) Treasury shares are considered to be issued shares and not outstanding shares. (b) Treasury shares may not be included in the total assets of a corporation for purposes of determining the net assets of a corporation. Acts 2003, 78th Leg., ch. 182, § 1, eff. Jan. 1, 2006.

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Last modified: August 11, 2007