La. Revenue and Taxation § 47:218

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:218 - Basis of transferee partner's interest

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

La. Revenue and Taxation § 47:218

Added by Acts 1958, No. 441, §2.

Added by Acts 1958, No. 441, §2.