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Rs 47:144 Unadjusted Basis; Gift Or Transfer In Trust Before January 1, 1934

§144. Unadjusted basis; gift or transfer in trust before January 1, 1934

If the property was acquired by gift or transfer in trust on or before January 1, 1934, the basis shall be the fair market value of such property at the time of such acquisition.

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Local Government
Louisiana
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8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
gift
transfer
trust
acquisition
time
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taxation
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fair