Neb. Rev. Stat. §§ 77-122
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-122