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AGO Opinions with Topic: PARTNERSHIPS, TRANSFERS TO CORPORATION
AGO 1952 No. 313 >  May 22, 1952
REAL ESTATE SALES TAX - PARTNERSHIPS, TRANSFERS TO CORPORATION
REAL ESTATE SALES TAX ‑- PARTNERSHIPS, TRANSFERS TO CORPORATION The real estate sales tax applies to the transfer of land from the members of a dissolving partnership to a corporation in return for capital stock.
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