Usufruct
R.S. 9:1937

Definition of annual exclusion ACTIVE

When a trust anticipates future annual additions and refers to the annual exclusion from federal gift tax without stipulating a dollar limitation, the dollar limitation shall be the amount of the exclusion in effect in the year in which the donation is made to the trust.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

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History

  • enactment Acts 1982, No. 423, §1

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Cite R.S. 9:1937

Bluebook
La. Rev. Stat. Ann. § 9:1937 (2026).
Permalink
https://theusufruct.com/rs/title-9/section-1937
BibTeX
@misc{larevstat-9-1937,
  title        = {La. Rev. Stat. Ann. § 9:1937},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-9/section-1937},
  note         = {Snapshot 2026-05-22}
}