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Rs 47:217 Recognition And Character Of Gain Or Loss On Sale Or Exchange

§217. Recognition and character of gain or loss on sale or exchange

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.

Added by Acts 1958, No. 441, §2.

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Local Government
Louisiana
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8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
loss
gain
exchange
sale
character
recognition
asset
capital
217
considered