{
  "urn": "urn:us-la:rs:9:2151",
  "title_number": "9",
  "section_number": "2151",
  "citation": "R.S. 9:2151",
  "heading": "Sole proprietorship",
  "text": "The receipts and expenses of a sole proprietorship shall be allocated in accordance with what is reasonable and equitable in view of the interests of those entitled to income as well as of those entitled to principal.",
  "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=106958",
  "website_law_id": 106958,
  "scrape_timestamp": "2026-05-22T23:55:21Z",
  "source_html_hash": "sha256:8b18bceb5c3b86c8fd7b8a845a8e970894ed62c45819dc430561870b7ce11a21",
  "schema_version": "1.0.0"
}