{"data":{"id":"us-la/rs-47-211","jurisdiction":"us-la","citation":"RS 47:211","heading":"Basis of property contributed to partnership","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101500","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"b3df6945353bce1ec4650b1444a9ac5a07239e040ea0c953e4b8096e4d1d30bc","source_id":"us-la","stale":false,"prev":"us-la/rs-47-210","next":"us-la/rs-47-212"},"notice":"GroundRules: Original legal text. Not legal advice."}