R.S. 47:141

Unadjusted basis; inventories ACTIVE

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

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Cite R.S. 47:141

Bluebook
La. Rev. Stat. Ann. § 47:141 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-141
BibTeX
@misc{larevstat-47-141,
  title        = {La. Rev. Stat. Ann. § 47:141},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-141},
  note         = {Snapshot 2026-05-22}
}