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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:132

40 words·~1 min read·/la/title-47/47-105

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RS 47:132
§132. Recognition of gain or loss; general rule
Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
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