Louisiana Statutes
§ 47:132 — Recognition of gain or loss; general rule
Louisiana § 47:132
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:132 (Recognition of gain or loss; general rule) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:132 (2026).
Text
Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.
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Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:132, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A132.