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    <title>Capital Gain, Sec. 50-C</title>
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    <description>The purchaser who paid full consideration years earlier and holds receipts and a kabja receipt should not be subject to stamp-valuation-based addition as capital gain; the stamp valuation adjustment ordinarily concerns the seller&#039;s computation, while the buyer can evidence prior payment and record a declaration of ownership to prevent registration-time disputes.</description>
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      <description>The purchaser who paid full consideration years earlier and holds receipts and a kabja receipt should not be subject to stamp-valuation-based addition as capital gain; the stamp valuation adjustment ordinarily concerns the seller&#039;s computation, while the buyer can evidence prior payment and record a declaration of ownership to prevent registration-time disputes.</description>
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