---
urn: urn:us-la:rs:47:139
citation: "R.S. 47:139"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart B"
acts_citations:
---

# Adjusted basis for determining gain or loss

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.