Usufruct
R.S. 47:139

Adjusted basis for determining gain or loss ACTIVE

The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under R.S. 47:140 through 47:155, adjusted as provided in R.S. 47:156.

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Cite R.S. 47:139

Bluebook
La. Rev. Stat. Ann. § 47:139 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-139
BibTeX
@misc{larevstat-47-139,
  title        = {La. Rev. Stat. Ann. § 47:139},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-139},
  note         = {Snapshot 2026-05-22}
}