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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:144

48 words·~1 min read·/la/title-47/47-142

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RS 47:144
§144. Unadjusted basis; gift or transfer in trust before January 1, 1934
If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.
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