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Louisiana · Through 2025 First Extraordinary Session

RS 47:132: Recognition of gain or loss; general rule

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Where this section sits in the code
  1. TITLE 47. REVENUE AND TAXATION

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.

Collected 2026-09-14T05:02:18Z. Source file · JSON

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