La. Revenue and Taxation § 47:217
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a capital asset.
La. Revenue and Taxation § 47:217