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AGO Opinions with Topic: EXCHANGE OF LAND FOR CAPITAL STOCK
AGO 1953 No. 490 >  March 5, 1953
REAL ESTATE SALES TAX - CORPORATIONS - EXCHANGE OF LAND FOR CAPITAL STOCK
REAL ESTATE SALES TAX ‑- CORPORATIONS ‑- EXCHANGE OF LAND FOR CAPITAL STOCK. The county real estate sales tax applies to the transfer of real property by a corporation to a stockholder in exchange for his stock whether or not the stock is cancelled and capital reduced.
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