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Form a Business

Unadjusted basis; in general

La. R.S. 47:140
in effect
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47:140. Unadjusted basis; in general The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101171Fetched: 10/20/2026

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La. R.S. 47:140 — Unadjusted basis; in general | Louisiana Revised Statutes, Codes and Constitution (through the 2025 First Extraordinary Session) | Corpus