Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:183
Credits of estate or trust against net income
Official textlegis.la.gov
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).
Source: view the official text
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