2020 Delaware Code
Title 8 - Corporations
Chapter 1. General Corporation Law
Subchapter V. Stock and Dividends
§ 171 Special purpose reserves.
§ 171. Special purpose reserves.
The directors of a corporation may set apart out of any of the funds of the corporation available for dividends a reserve or reserves for any proper purpose and may abolish any such reserve.8 Del. C. 1953, § 171; 56 Del. Laws, c. 50.;
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