Louisiana Statutes
§ 47:184 — Different taxable years
Louisiana·Title 47 Revenue and Taxation
If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required under R.S. 47:182B to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust, whether beginning on, before, or after January 1, 1948, ending within his taxable year.
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Nearby Sections
15
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§ 47:1001§ 47:1002
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Repealed by Acts 1966, No. 270, §1§ 47:1006
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Corporation returns