La. Revenue and Taxation § 47:139
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under R.S. 47:140 through 47:155, adjusted as provided in R.S. 47:156.
La. Revenue and Taxation § 47:139