Usufruct
R.S. 47:183

Credits of estate or trust against net income ACTIVE

For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).

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History

No legislative history recorded.

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Cite R.S. 47:183

Bluebook
La. Rev. Stat. Ann. § 47:183 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-183
BibTeX
@misc{larevstat-47-183,
  title        = {La. Rev. Stat. Ann. § 47:183},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-183},
  note         = {Snapshot 2026-05-22}
}