Usufruct
R.S. 47:209

Nonrecognition of gain or loss on contribution ACTIVE

No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of property to the partnership in exchange for an interest in the partnership.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1958, No. 441, §2

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Cite R.S. 47:209

Bluebook
La. Rev. Stat. Ann. § 47:209 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-209
BibTeX
@misc{larevstat-47-209,
  title        = {La. Rev. Stat. Ann. § 47:209},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-209},
  note         = {Snapshot 2026-05-22}
}