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[ BIR REVENUE MEMORANDUM ORDER NO. 26-92, May 28, 1992 ]
[ BIR REVENUE MEMORANDUM ORDER NO. 26-92, May 28, 1992 ]
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Title
National Administrative Register
PRESCRIBING THE REQUIREMENTS AND CONDITIONS PRECEDENT TO THE NON-RECOGNITION OF GAIN IN TRANSACTIONS INVOLVING TRANSFER OF PROPERTIES IN EXCHANGE FOR SHARES OF STOCK UNDER SECTI…
[ BIR REVENUE MEMORANDUM ORDER NO. 26-92, May 28, 1992 ]