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Louisiana · Through 2025 First Extraordinary Session

RS 47:211: Basis of property contributed to partnership

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Where this section sits in the code
  1. TITLE 47. REVENUE AND TAXATION

The basis of property contributed to a partnership by a partner shall be the adjusted basis of such property to the contributing partner at the time of the contribution.

Collected 2026-09-14T05:02:19Z. Source file · JSON

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