{"data":{"id":"us-la/rs-47-132","jurisdiction":"us-la","citation":"RS 47:132","heading":"Recognition of gain or loss; general rule","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101162","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:18Z","sha256":"bba0035c76f9f7ef06c25ec7593e13c0f4d5776be3d746b147c16d75ff2a9dbb","source_id":"us-la","stale":false,"prev":"us-la/rs-47-131","next":"us-la/rs-47-133"},"notice":"GroundRules: Original legal text. Not legal advice."}