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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:141

Unadjusted basis; inventories

Official textlegis.la.gov

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

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In this chapter (37 sections)
  1. 47:131 · Determination of amount of, and recognition of, gain or loss
  2. 47:132 · Recognition of gain or loss; general rule
  3. 47:133 · Recognition of gain or loss; exchanges solely in kind
  4. 47:134 · Receipt of additional consideration
  5. 47:135 · Exclusion from income; property received in certain corporate…
  6. 47:136 · Recognition of gain or loss; involuntary conversions
  7. 47:137 · Recognition of gain or loss; certain liquidations; sales or…
  8. 47:138 · Definitions relating to corporate reorganizations
  9. 47:139 · Adjusted basis for determining gain or loss
  10. 47:140 · Unadjusted basis; in general
  11. 47:141 · Unadjusted basis; inventories
  12. 47:142 · Unadjusted basis; gifts after December 31, 1933
  13. 47:143 · Unadjusted basis; transfer in trust after December 31, 1933
  14. 47:144 · Unadjusted basis; gift or transfer in trust before January 1,…
  15. 47:145 · Unadjusted basis; property transmitted at death
  16. 47:146 · Unadjusted basis; tax free exchanges generally
  17. 47:147 · Repealed by Acts 1958, No. 443, §1
  18. 47:148 · Basis to corporations
  19. 47:149 · Unadjusted basis; involuntary conversions
  20. 47:150 · Unadjusted basis; wash sales of stock
  21. 47:151 · Unadjusted basis; property acquired during affiliation
  22. 47:152 · Basis of property received in liquidations
  23. 47:153 · Unadjusted basis; property converted from personal use
  24. 47:154 · Repealed by Acts 1958, No. 169, §1
  25. 47:155 · Unadjusted basis; property acquired before January 1, 1934
  26. 47:156 · Adjustments in basis for determining gain or loss
  27. 47:157 · Basis for depreciation
  28. 47:158 · Basis for depletion
  29. 47:159 · Distributions by corporations
  30. 47:160 · Loss from wash sales of stock or securities
  31. 47:161 · Income from sources partly within and partly without the State…
  32. 47:162 · Fiduciary returns
  33. 47:163 · Closing by collector of taxable year
  34. 47:164 · Information required and withholding of tax at source
  35. 47:165 · Information by corporations
  36. 47:166 · Returns of brokers
  37. 47:167 · Collection of foreign items
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