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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:210

58 words·~1 min read·/la/title-47/47-431

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RS 47:210
§210. Basis of contributing partner's interest
The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution.
Added by Acts 1958, No. 441, §2.
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