Actually, you just provided 3 taxable transactions. The sale of equity is taxable as income to the seller. I believe you actually mean the issuance of stock b

Actually, you just provided 3 taxable transactions. The sale of equity is taxable as income to the seller. I believe you actually mean the issuance of stock by the corporation in exchange for contributions of cash or other property to the corporation. This is not a sale, nor is it taxable. See Sec. 351. The sale of debt is income to the seller. I believe you mean the issuance of debt by the corporation in exchange for a loan of cash or liquidable assets. This is not a sale. Note that income is not a matter of gain or loss. You can sell something for a loss and still have income. However, gain or loss is relevant to the determination of how much in taxes you pay for the year. That discussion could fill entire hard drives.