- LA REV STAT Tit. 47, § 201. Partners, not partnership, subject to tax; partnership return of income required
- LA REV STAT Tit. 47, § 201.1. Composite returns for nonresident partners or members
- LA REV STAT Tit. 47, § 202. Income of partner
- LA REV STAT Tit. 47, § 203. Partnership computations
- LA REV STAT Tit. 47, § 204. Partner's distributive share
- LA REV STAT Tit. 47, § 205. Determination of basis of partner's interest
- LA REV STAT Tit. 47, § 206. Taxable years of partner and partnership
- LA REV STAT Tit. 47, § 207. Transactions between partner and partnership
- LA REV STAT Tit. 47, § 208. Continuation of partnership
- LA REV STAT Tit. 47, § 209. Nonrecognition of gain or loss on contribution
- LA REV STAT Tit. 47, § 210. Basis of contributing partner's interest
- LA REV STAT Tit. 47, § 211. Basis of property contributed to partnership
- LA REV STAT Tit. 47, § 212. Extent of recognition of gain or loss on distribution
- LA REV STAT Tit. 47, § 213. Basis of distributed property other than money
- LA REV STAT Tit. 47, § 214. Basis of distributee partner's interest
- LA REV STAT Tit. 47, § 215. Optional adjustment to basis of undistributed partnership property
- LA REV STAT Tit. 47, § 216. Payments to a retiring partner or a deceased partner's successor in interest
- LA REV STAT Tit. 47, § 217. Recognition and character of gain or loss on sale or exchange
- LA REV STAT Tit. 47, § 218. Basis of transferee partner's interest
- LA REV STAT Tit. 47, § 219. Optional adjustment to basis of partnership property
- LA REV STAT Tit. 47, § 220. Treatment of certain liabilities
- LA REV STAT Tit. 47, § 220.1. Manner of electing optional adjustment to basis of partnership property
- LA REV STAT Tit. 47, § 220.2. Rules for allocation of basis
- LA REV STAT Tit. 47, § 220.3. Terms defined