---
urn: urn:us-la:rs:47:183
citation: "R.S. 47:183"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart C"
acts_citations:
---

# Credits of estate or trust against net income

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).