{"data":{"id":"us-la/rs-47-45","jurisdiction":"us-la","citation":"RS 47:45","heading":"Exclusion from gross income; gifts and inheritances","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102135","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"2f0755ea664a975c4097dbcb8b7c2c775e43135f1e9d1f6955bd619326758745","source_id":"us-la","stale":false,"prev":"us-la/rs-47-44.2","next":"us-la/rs-47-46"},"notice":"GroundRules: Original legal text. Not legal advice."}