Usufruct
R.S. 47:210

Basis of contributing partner's interest ACTIVE

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.

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JSON Markdown Source (legis.la.gov)

References

None.

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History

  • enactment Acts 1958, No. 441, §2

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Cite R.S. 47:210

Bluebook
La. Rev. Stat. Ann. § 47:210 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-210
BibTeX
@misc{larevstat-47-210,
  title        = {La. Rev. Stat. Ann. § 47:210},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-210},
  note         = {Snapshot 2026-05-22}
}