{"data":{"id":"us-la/rs-47-209","jurisdiction":"us-la","citation":"RS 47:209","heading":"Nonrecognition of gain or loss on contribution","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101486","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"dc87574b76672247cf3dbc7e4d90c1eae56db17b50022d4f39680665ec6a68da","source_id":"us-la","stale":false,"prev":"us-la/rs-47-208","next":"us-la/rs-47-210"},"notice":"GroundRules: Original legal text. Not legal advice."}