{"data":{"id":"us-la/rs-47-217","jurisdiction":"us-la","citation":"RS 47:217","heading":"Recognition and character of gain or loss on sale or exchange","body":"In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a capital asset.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101511","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"82020def2a829e8ad03955dce93b4bbbf034ca666b8da4afba5279659d0669f1","source_id":"us-la","stale":false,"prev":"us-la/rs-47-216","next":"us-la/rs-47-218"},"notice":"GroundRules: Original legal text. Not legal advice."}