Usufruct
R.S. 47:211

Basis of property contributed to partnership ACTIVE

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.

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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. 47:211

Bluebook
La. Rev. Stat. Ann. § 47:211 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-211
BibTeX
@misc{larevstat-47-211,
  title        = {La. Rev. Stat. Ann. § 47:211},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-211},
  note         = {Snapshot 2026-05-22}
}