Usufruct
R.S. 47:132

Recognition of gain or loss; general rule ACTIVE

Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.

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Cite R.S. 47:132

Bluebook
La. Rev. Stat. Ann. § 47:132 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-132
BibTeX
@misc{larevstat-47-132,
  title        = {La. Rev. Stat. Ann. § 47:132},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-132},
  note         = {Snapshot 2026-05-22}
}