For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Deductions, when collation is by taking less.

La. Civ. Code art. 1361
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
1361. Deductions, when collation is by taking less. But when the collation is made fictitiously and by taking less, the officer having formed the active mass of the succession, including the collation, deducts the sum at which the property collated is estimated, and on the mass thus reduced the deduction is made.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=108717Fetched: 10/20/2026

Starting a business in Louisiana? Louisiana LLC guide: costs and requirements