Louisiana Statutes
§ 47:210 — Basis of contributing partner's interest
Louisiana § 47:210
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:210 (Basis of contributing partner's interest) 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. § 47:210 (2026).
Text
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.
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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 § 47:210, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A210.