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Credits of estate or trust against net income

La. R.S. 47:183
in effect
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47:183. Credits of estate or trust against net income For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101348Fetched: 10/20/2026

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