Louisiana Statutes
§ 9:1937 — Definition of annual exclusion
Louisiana § 9:1937
JurisdictionLouisiana
Title 9Civil Code-Ancillaries
This text of Louisiana § 9:1937 (Definition of annual exclusion) 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. § 9:1937 (2026).
Text
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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Bluebook (online)
Louisiana § 9:1937, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/9%3A1937.