Usufruct
R.S. 47:184

Different taxable years ACTIVE

If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required under R.S. 47:182B to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust, whether beginning on, before, or after January 1, 1948, ending within his taxable year.

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Cite R.S. 47:184

Bluebook
La. Rev. Stat. Ann. § 47:184 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-184
BibTeX
@misc{larevstat-47-184,
  title        = {La. Rev. Stat. Ann. § 47:184},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-184},
  note         = {Snapshot 2026-05-22}
}