Subpart D - PARTNERSHIPS
- Section 47:201 - Partnership informational return of income required; limitations on partner tax liability
- Section 47:201.1 - Composite returns for nonresident partners or members
- Section 47:201.2 - Reporting adjustments to federal taxable income and federal partnership audit adjustments
- Section 47:202 - Income of partner
- Section 47:203 - Partnership computations
- Section 47:204 - Partner's distributive share
- Section 47:205 - Determination of basis of partner's interest
- Section 47:206 - Taxable years of partner and partnership
- Section 47:207 - Transactions between partner and partnership
- Section 47:208 - Continuation of partnership
- Section 47:209 - Nonrecognition of gain or loss on contribution
- Section 47:210 - Basis of contributing partner's interest
- Section 47:211 - Basis of property contributed to partnership
- Section 47:212 - Extent of recognition of gain or loss on distribution
- Section 47:213 - Basis of distributed property other than money
- Section 47:214 - Basis of distributee partner's interest
- Section 47:215 - Optional adjustment to basis of undistributed partnership property
- Section 47:216 - Payments to a retiring partner or a deceased partner's successor in interest
- Section 47:217 - Recognition and character of gain or loss on sale or exchange
- Section 47:218 - Basis of transferee partner's interest
- Section 47:219 - Optional adjustment to basis of partnership property
- Section 47:220 - Treatment of certain liabilities
- Section 47:220.1 - Manner of electing optional adjustment to basis of partnership property
- Section 47:220.2 - Rules for allocation of basis
- Section 47:220.3 - Terms defined