BIR Rules on Tax-Free Stock-Property Exchange

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BIR REVENUE MEMORANDUM ORDER NO. 26-92: BIR Rules on Tax-Free Stock-Property Exchange

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Title Supreme Court: BIR Rules on Tax-Free Stock-Property Exchange

Law: Bir Revenue Memorandum Order No. 26-92

Decision Date: May 28, 1992

BIR Revenue Memorandum Order No. 26-92 outlines the requirements and procedures for non-recognition of gain in property transfers for shares of stock, detailing necessary documentation and compliance monitoring to ensure tax-free exchanges under the National Internal Revenue Code.

tax code

recognition

transfer of

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