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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.
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