---
urn: urn:us-la:rs:9:1937
citation: "R.S. 9:1937"
status: active
breadcrumb: "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 1 › Part II › Subpart N"
acts_citations:
  - { year: 1982, number: 423, section: 1, effective_date: null, role: enactment }
---

# Definition of annual exclusion

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.