Usufruct
Article 1427

Reporting and deducting as authorized by tax law ACTIVE

Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.

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References

None.

Cited by

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History

  • enactment Acts 1997, No. 1421, §1, eff. July 1, 1999

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Cite Article 1427

Bluebook
La. Civ. Code art. 1427 (2026).
Permalink
https://theusufruct.com/cc/1427
BibTeX
@misc{lacivcode-art-1427,
  title        = {La. Civ. Code art. 1427},
  howpublished = {Louisiana Civil Code},
  year         = {2026},
  url          = {https://theusufruct.com/cc/1427},
  note         = {Snapshot 2026-05-22}
}