Usufruct
Article 1361

Deductions, when collation is by taking less. ACTIVE

But when the collation is made fictitiously and by taking less, the officer having formed the active mass of the succession, including the collation, deducts the sum at which the property collated is estimated, and on the mass thus reduced the deduction is made.

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Cite Article 1361

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La. Civ. Code art. 1361 (2026).
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https://theusufruct.com/cc/1361
BibTeX
@misc{lacivcode-art-1361,
  title        = {La. Civ. Code art. 1361},
  howpublished = {Louisiana Civil Code},
  year         = {2026},
  url          = {https://theusufruct.com/cc/1361},
  note         = {Snapshot 2026-05-22}
}