There is a newer version
of
this Statute
2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:144 - Unadjusted basis; gift or transfer in trust before January 1, 1934
Universal Citation: LA Rev Stat § 47:144 (2018)
§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.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.