{"data":{"id":"us-ne/neb.-rev.-stat.-77-122","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-122","heading":"Purchase, defined.","body":"Purchase shall include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. Purchase shall not include transfers for stock or other ownership interests upon creation, dissolution, or any other tax-free reorganization for income tax purposes of any corporation, partnership, limited liability company, trust, or other entity.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-122","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2b01efb17b6561e86e08ff5bdaabe40d90a1ed38b50eb21d49a5ad54b0429973","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-121","next":"us-ne/neb.-rev.-stat.-77-123"},"notice":"GroundRules: Original legal text. Not legal advice."}