{
  "urn": "urn:us-la:rs:47:45",
  "title_number": "47",
  "section_number": "45",
  "citation": "R.S. 47:45",
  "heading": "Exclusion from gross income; gifts and inheritances",
  "text": "The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross income.",
  "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": "I",
      "name": "GENERAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "C",
      "name": "COMPUTATION OF NET INCOME"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart C",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102135",
  "website_law_id": 102135,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
  "source_html_hash": "sha256:9ac0ed2eeffd8f81bb5c897a9eddb5d2845c0a4af42bf060e935e2ffaf2dbb0c",
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}