La. R.S. 47:183
Credits of estate or trust against net income
For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
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In this chapter (8 sections)
- 47:181 · Imposition of tax on estates and trusts
- 47:182 · Net income of estate or trust
- 47:183 · Credits of estate or trust against net income
- 47:184 · Different taxable years
- 47:185 · Employees trusts
- 47:186 · Revocable trusts
- 47:187 · Income for benefit of grantor
- 47:188 · Imposition of tax on real estate investment trusts; computation