Usufruct
R.S. 47:188

Imposition of tax on real estate investment trusts; computation ACTIVE

The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.

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JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1962, No. 315, §2
  • amendment Acts 1972, No. 729, §2

Section navigation

Cite R.S. 47:188

Bluebook
La. Rev. Stat. Ann. § 47:188 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-188
BibTeX
@misc{larevstat-47-188,
  title        = {La. Rev. Stat. Ann. § 47:188},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-188},
  note         = {Snapshot 2026-05-22}
}