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It may be treated as if the stock were first received in proportion and then some of it used to make gifts, pay compensation for services, or satisfy the transferor's obligations. taxmap/pubs/p544-005.htm#en_us_publink100072458Money or other property received.(p19)If, in an otherwise nontaxable exchange of property for corporate stock, you also receive money or property other than stock, you may h
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