{"data":{"id":"us-la/rs-9-2156.1","jurisdiction":"us-la","citation":"RS 9:2156.1","heading":"Transfers from income to principal for depreciation","body":"A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation but may not transfer any amount for depreciation during the administration of a succession or for that portion of an immovable used or available for use by a beneficiary as a residence or of corporeal movables held or made available for the personal use or enjoyment of a beneficiary. An amount transferred to principal need not be held as a separate fund.","path":["TITLE 9. CIVIL CODE-ANCILLARIES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=1187400","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:49:32Z","sha256":"7e236dd6c4d36962c5d0f4aae9a9e2a5c80dc3025b3e18362324dccec2cdf000","source_id":"us-la","stale":false,"prev":"us-la/rs-9-2156","next":"us-la/rs-9-2156.2"},"notice":"GroundRules: Original legal text. Not legal advice."}