Unadjusted basis; inventories
La. R.S. 47:141
in effect47:141. Unadjusted basis; inventories
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101181Fetched: 10/20/2026
