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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:157

50 words·~1 min read·/la/title-47/47-214

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RS 47:157
§157. Basis for depreciation
The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining the gain upon the sale or other disposition of such property.
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