{"data":{"id":"us-la/rs-47-144","jurisdiction":"us-la","citation":"RS 47:144","heading":"Unadjusted basis; gift or transfer in trust before January 1, 1934","body":"If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101199","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:18Z","sha256":"d16097459317f8240007cfd9ef2668fd69edcce0dfc6b6301009f19f08176d74","source_id":"us-la","stale":false,"prev":"us-la/rs-47-143","next":"us-la/rs-47-145"},"notice":"GroundRules: Original legal text. Not legal advice."}