Usufruct
R.S. 47:144

Unadjusted basis; gift or transfer in trust before January 1, 1934 ACTIVE

If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

No legislative history recorded.

Section navigation

Cite R.S. 47:144

Bluebook
La. Rev. Stat. Ann. § 47:144 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-144
BibTeX
@misc{larevstat-47-144,
  title        = {La. Rev. Stat. Ann. § 47:144},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-144},
  note         = {Snapshot 2026-05-22}
}