{
  "urn": "urn:us-la:rs:47:210",
  "title_number": "47",
  "section_number": "210",
  "citation": "R.S. 47:210",
  "heading": "Basis of contributing partner's interest",
  "text": "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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "D",
      "name": "PARTNERSHIPS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart D",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 441,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1958, No. 441, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101488",
  "website_law_id": 101488,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:f2642e855f74cdc0e99a9eb87348a45661ca1e95a58b7425fd67e1410ea9bef1",
  "schema_version": "1.0.0"
}