{
  "urn": "urn:us-la:rs:47:143",
  "title_number": "47",
  "section_number": "143",
  "citation": "R.S. 47:143",
  "heading": "Unadjusted basis; transfer in trust after December 31, 1933",
  "text": "If the property be acquired after December 31, 1933, by a transfer in trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "COMPUTATION OF NET INCOME"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart B",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101190",
  "website_law_id": 101190,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:e2957ef8081b02056ed83c147b164c5e9886c19e79038837f0fc026566072681",
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}