Article 41 stipulates the tax treatment for transferring a non-cash asset from a partnership to a partner, including during the liquidation of a partner's share. This transaction is treated as a disposal by the partnership, requiring the declaration of any gain or loss on the transfer date. The partner's cost base for the acquired asset is its market value. This value is also considered a profit distribution to the partner if no payment is made. If this distribution exceeds the partner's cost base in the partnership, it is treated as a disposal of their share. A deductible loss may arise if a complete share disposal results in a distribution value lower than the partner's cost base.