Home/Louisiana/Statutes/Title 47: Revenue and Taxation/§ 47:218
Louisiana Statutes

§ 47:218 — Basis of transferee partner's interest

Louisiana § 47:218
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:218 (Basis of transferee 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. § 47:218 (2026).

Text

The basis of an interest in a partnership acquired other than by contribution shall be determined under R.S. 47:139.

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Legislative History

Added by Acts 1958, No. 441, §2.

Nearby Sections

15
§ 47:2
General definitions
§ 47:201
Partnership informational return of income required; limitations on partner tax
§ 47:201.1
Composite returns for nonresident partners or members
§ 47:201.2
Reporting adjustments to federal taxable income and federal partnership audit
§ 47:202
Income of partner
§ 47:203
Partnership computations
§ 47:204
Partner's distributive share
§ 47:205
Determination of basis of partner's interest
§ 47:2051
§ 47:2051
§ 47:2051.1
Ouachita Parish; collection of municipal taxes
§ 47:2051.2
Livingston Parish; collection of municipal taxes
§ 47:2052
Oath and execution of bond
§ 47:2053
Failure to give bond
§ 47:2054
Actions on bond
§ 47:2055
Cancelation of bond
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Bluebook (online)
Louisiana § 47:218, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A218.