{
  "urn": "urn:us-la:rs:47:183",
  "title_number": "47",
  "section_number": "183",
  "citation": "R.S. 47:183",
  "heading": "Credits of estate or trust against net income",
  "text": "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).",
  "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": "C",
      "name": "ESTATES AND TRUSTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart C",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101348",
  "website_law_id": 101348,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:e2fc7dabe4a425cd2773a5d311a564ad0091bf15262efd9d91ffe4fe04cc7862",
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}