Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:185
Employees trusts
Official textlegis.la.gov
A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by the employer, or employees, or both, for the purpose of distributing to the employees the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under R.S. 47:181, but the amount actually distributed or made available to any distributee shall be taxable to him the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
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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