There is a newer version of the Louisiana Laws
2016 Louisiana Laws
Revised Statutes
TITLE 9 - Civil Code-Ancillaries
RS 9:2157 - Inventory value defined
LA Rev Stat § 9:2157 (2016) What's This?
§2157. Inventory value defined
The term "inventory value," as used in this Subpart, means the cost of property purchased by the trustee and the market value of other property at the time it became subject to the trust, but in the case of a testamentary trust the trustee may use any value finally determined for the purposes of an estate tax.
Acts 2010, No. 175, §2.
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