GroundRules
RS 47:209: Nonrecognition of gain or loss on contribution
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of property to the partnership in exchange for an interest in the partnership.
Collected 2026-09-14T05:02:19Z. Source file · JSON