{"data":{"id":"us-la/rs-9-2151","jurisdiction":"us-la","citation":"RS 9:2151","heading":"Sole proprietorship","body":"The receipts and expenses of a sole proprietorship shall be allocated in accordance with what is reasonable and equitable in view of the interests of those entitled to income as well as of those entitled to principal.","path":["TITLE 9. CIVIL CODE-ANCILLARIES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=106958","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:49:32Z","sha256":"b1c2906621e371db000efe584218565a4b724d035eedfa2bf465ae4ad3f3c2aa","source_id":"us-la","stale":false,"prev":"us-la/rs-9-2150","next":"us-la/rs-9-2151.1"},"notice":"GroundRules: Original legal text. Not legal advice."}