Louisiana Statutes
§ 47:209 — Nonrecognition of gain or loss on contribution
Louisiana § 47:209
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:209 (Nonrecognition of gain or loss on contribution) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:209 (2026).
Text
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.
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Legislative History
Added by Acts 1958, No. 441, §2.
Nearby Sections
15
§ 47:2
General definitions§ 47:202
Income of partner§ 47:203
Partnership computations§ 47:204
Partner's distributive share§ 47:2051
§ 47:2051§ 47:2052
Oath and execution of bond§ 47:2053
Failure to give bond§ 47:2054
Actions on bond§ 47:2055
Cancelation of bondCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:209, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A209.