{
  "urn": "urn:us-la:rs:9:1937",
  "title_number": "9",
  "section_number": "1937",
  "citation": "R.S. 9:1937",
  "heading": "Definition of annual exclusion",
  "text": "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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "9",
      "name": "CIVIL CODE--ANCILLARIES"
    },
    {
      "level": "code_preliminary_title",
      "number": "1",
      "name": "[BLANK]"
    },
    {
      "level": "code_book",
      "number": "III",
      "name": "OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS PRELIMINARY TITLE - GENERAL DISPOSITIONS (BLANK)"
    },
    {
      "level": "code_title",
      "number": "II",
      "name": "OF DONATIONS INTER VIVOS (BETWEEN LIVING PERSONS) AND MORTIS CAUSA (IN PROSPECT OF DEATH)"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "LOUISIANA TRUST CODE"
    },
    {
      "level": "part",
      "number": "II",
      "name": "CREATION OF THE TRUST"
    },
    {
      "level": "subpart",
      "number": "N",
      "name": "ADDITIONS TO THE TRUST PROPERTY"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 1 › Part II › Subpart N",
  "acts_citations": [
    {
      "act_year": 1982,
      "act_number": 423,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1982, No. 423, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=106836",
  "website_law_id": 106836,
  "scrape_timestamp": "2026-05-22T23:55:21Z",
  "source_html_hash": "sha256:5a9863d26f3e151e3027574dcdd5415a3ecad2a2a2f12d05e2225bcc3e5ed6da",
  "schema_version": "1.0.0"
}