Louisiana · Through 2025 First Extraordinary Session

RS 47:45: Exclusion from gross income; gifts and inheritances

Where this section sits in the code

TITLE 47. REVENUE AND TAXATION

The value of property acquired by gift, bequest, devise or inheritance shall not be included in gross income and shall be exempt from taxation under this Chapter; but the income from such property shall be included in gross income.

Collected 2026-09-14T05:02:17Z. Source file · JSON

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