Louisiana Statutes
§ 9:1937 — Definition of annual exclusion
Louisiana·Title 9 Civil Code-Ancillaries
When a trust anticipates future annual additions and refers to the annual exclusion from federal gift tax without stipulating a dollar limitation, the dollar limitation shall be the amount of the exclusion in effect in the year in which the donation is made to the trust.
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Legislative History
Added by Acts 1982, No. 423, §1.
Nearby Sections
15
§ 9:1902
§ 9:1902§ 9:1904
General rule§ 9:1905
Interests in income§ 9:1906
Term§ 9:191
§ 9:191§ 9:192
Disposition§ 9:1921
§ 9:1921§ 9:1922
Term of trust§ 9:1931
§ 9:1931§ 9:1932
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