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2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§132. Recognition of gain or loss; general rule
Universal Citation:
LA Rev Stat § 47:132 (2020)
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RS 132 - Recognition of gain or loss; general rule
Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
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