{"data":{"id":"us-la/rs-9-1937","jurisdiction":"us-la","citation":"RS 9:1937","heading":"Definition of annual exclusion","body":"When a trust anticipates future annual additions and refers to the annual exclusion from federal gift tax without stipulating a dollar limitation, the dollar limitation shall be the amount of the exclusion in effect in the year in which the donation is made to the trust.","path":["TITLE 9. CIVIL CODE-ANCILLARIES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=106836","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:49:30Z","sha256":"52f7fed02e16638d6fec60e979f4c6600172321aca0f0ce0138803e95fa75f5f","source_id":"us-la","stale":false,"prev":"us-la/rs-9-1936","next":"us-la/rs-9-1951"},"notice":"GroundRules: Original legal text. Not legal advice."}