Usufruct
R.S. 47:140

Unadjusted basis; in general ACTIVE

The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.

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Cite R.S. 47:140

Bluebook
La. Rev. Stat. Ann. § 47:140 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-140
BibTeX
@misc{larevstat-47-140,
  title        = {La. Rev. Stat. Ann. § 47:140},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-140},
  note         = {Snapshot 2026-05-22}
}