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Louisiana |
Rs 47:157 Basis For Depreciation

§157. Basis for depreciation

The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining the gain upon the sale or other disposition of such property.

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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
www.louisiana.gov
900 North 3rd Street, Baton Rouge, LA, 70802
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Rs 47:139 Adjusted Basis For Determining Gain Or Loss
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Rs 47:131 Determination Of Amount Of, And Recognition Of, Gain Or Loss
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