{"data":{"id":"us-la/rs-47-218","jurisdiction":"us-la","citation":"RS 47:218","heading":"Basis of transferee partner's interest","body":"The basis of an interest in a partnership acquired other than by contribution shall be determined under R.S. 47:139.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101521","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"41263b3a978af30c43335409016248802974559559733fde1bb53df4316b0a10","source_id":"us-la","stale":false,"prev":"us-la/rs-47-217","next":"us-la/rs-47-219"},"notice":"GroundRules: Original legal text. Not legal advice."}