The basis of an interest in a partnership acquired other than by contribution shall be determined under § 30142 of this title. History —Jan. 31, 2011, No. 1, § 1074.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code
The basis of an interest in a partnership acquired other than by contribution shall be determined under § 30142 of this title. History —Jan. 31, 2011, No. 1, § 1074.02, retroactive to Jan. 1, 2011.