{
  "urn": "urn:us-la:rs:47:186",
  "title_number": "47",
  "section_number": "186",
  "citation": "R.S. 47:186",
  "heading": "Revocable trusts",
  "text": "Where at any time during the taxable year the power to revest in the grantor title to any part of the corpus of the trust is vested either:\n\n(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or\n\n(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust for such taxable year shall be included in computing the net income of the grantor.",
  "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=101369",
  "website_law_id": 101369,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:82447dc1dbe48fa66811fe9fad1947bb40dc25e8e5ca061d2cd10aa61f03a5c0",
  "schema_version": "1.0.0"
}