Louisiana Revised Statutes 47:183 – Credits of estate or trust against net income
Current as of: 2023 | Check for updates
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Terms Used In Louisiana Revised Statutes 47:183
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
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 La. Rev. Stat. 47:79A(1).