---
urn: urn:us-la:rs:47:140
citation: "R.S. 47:140"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart B"
acts_citations:
---

# Unadjusted basis; in general

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