---
urn: urn:us-la:rs:47:218
citation: "R.S. 47:218"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart D"
acts_citations:
  - { year: 1958, number: 441, section: 2, effective_date: null, role: enactment }
---

# Basis of transferee partner's interest

The basis of an interest in a partnership acquired other than by contribution shall be determined under R.S. 47:139.