{
  "urn": "urn:us-la:rs:9:2144",
  "title_number": "9",
  "section_number": "2144",
  "citation": "R.S. 9:2144",
  "heading": "Income and principal distinguished",
  "text": "Receipts paid or delivered in return for the use of property forming a part of principal are income, unless this Subpart expressly provides to the contrary.\n\nReceipts paid or delivered in consideration for the sale or other transfer of property forming a part of principal or as the replacement of property forming a part of principal are principal unless this Subpart expressly provides to the contrary.",
  "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": "V",
      "name": "DUTIES AND POWERS OF THE TRUSTEE"
    },
    {
      "level": "subpart",
      "number": "D",
      "name": "ALLOCATION TO INCOME AND PRINCIPAL"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 1 › Part V › Subpart D",
  "acts_citations": [
    {
      "act_year": 2020,
      "act_number": 17,
      "section": 1,
      "effective_date": "2021-01-01",
      "effective_date_raw": "Jan. 1, 2021",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2020, No. 17, §1, eff. Jan. 1, 2021.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=106951",
  "website_law_id": 106951,
  "scrape_timestamp": "2026-05-22T23:55:21Z",
  "source_html_hash": "sha256:3c16c3be1f3731d9923f16efc50e7caa0efaacb4b9f12d32abc771f53b037647",
  "schema_version": "1.0.0"
}