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AGO Opinions with Topic: TRANSFER FROM CORPORATION TO PARTNERSHIP
AGO 1977 No. 14 >  June 29, 1977
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY - TRANSFER FROM CORPORATION TO PARTNERSHIP
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY ‑- TRANSFER FROM CORPORATION TO PARTNERSHIP A transfer of real property from a corporation, prior to but in anticipation of its dissolution, to a partnership consisting of all of the shareholders of the corporation, is not subject to the one percent real estate excise tax under chapter 28A.45 RCW where, under the factual circumstances involved, the transferor corporation does not receive any valuable consideration in return.
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