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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:183

38 words·~1 min read·/la/title-47/47-291

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RS 47:183
§183. Credits of estate or trust against net income
For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
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