Usufruct
R.S. 47:217

Recognition and character of gain or loss on sale or exchange ACTIVE

In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a capital asset.

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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. 47:217

Bluebook
La. Rev. Stat. Ann. § 47:217 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-217
BibTeX
@misc{larevstat-47-217,
  title        = {La. Rev. Stat. Ann. § 47:217},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-217},
  note         = {Snapshot 2026-05-22}
}