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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:211

45 words·~1 min read·/la/title-47/47-443

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RS 47:211
§211. Basis of property contributed to partnership
The basis of property contributed to a partnership by a partner shall be 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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