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AGO Opinions with Topic: TRANSFER OF REAL PROPERTY TO CORPORATION
AGO 1952 No. 280 >  April 4, 1952
TAXES, REAL ESTATE ‑- COUNTY EXCISE TAX ON SALE OF REAL PROPERTY - TRANSFER OF REAL PROPERTY TO CORPORATION - CORPORATIONS
TAXES, REAL ESTATE ‑- COUNTY EXCISE TAX ON SALE OF REAL PROPERTY ‑- TRANSFER OF REAL PROPERTY TO CORPORATION ‑- CORPORATIONS A partnership transfer of land to a corporation in which the partners have the same proportionate interest as in the partnership, for a consideration, is taxable.
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