La. Civ. Code art. 1246
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The heir is not bound to collate the profits he has made from contracts made with his ascendant to whom he succeeds unless the contracts, at the time of their being made, gave the heir some indirect advantage.
La. C.C. § 1246