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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:45

49 words·~1 min read·/la/title-47/47-1078

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RS 47:45
§45. Exclusion from gross income; gifts and inheritances
The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross income.
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