Louisiana § RS 47:186 - Revocable trusts
Full text of Louisiana Louisiana Civil Code § RS 47:186 — Revocable trusts, with citation guidance and answers to common questions.
§ RS 47:186. Revocable trusts
Where at any time during the taxable year the power to revest in the grantor title to any part of the corpus of the trust is vested either:
(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or
(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust for such taxable year shall be included in computing the net income of the grantor.
Frequently Asked Questions About Louisiana § RS 47:186
What does Louisiana Civil Code § RS 47:186 cover?
Section RS 47:186 ("Revocable trusts") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:186?
A common citation format is "Louisiana Civil Code § RS 47:186" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:186 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.