RS 47:132: Recognition of gain or loss; general rule
Where this section sits in the code
- 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