{"data":{"id":"us-la/rs-47-210","jurisdiction":"us-la","citation":"RS 47:210","heading":"Basis of contributing partner's interest","body":"The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101488","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"28cfa56405433ab08967082fc9ef6d052af4827129e267744e0c45dd84e935ee","source_id":"us-la","stale":false,"prev":"us-la/rs-47-209","next":"us-la/rs-47-211"},"notice":"GroundRules: Original legal text. Not legal advice."}