Indiana Code § 23-1-26-9

Expenses payable from consideration received for shares
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Sec. 9. A corporation may pay the expenses of selling or underwriting its shares, and of organizing or reorganizing the corporation, from the consideration received for shares.   IC 23-1-27 Chapter 27. Subsequent Acquisition of Shares by Shareholders and Corporation               23-1-27-1 Preemptive rights             23-1-27-2 Corporation acquiring its own shares

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