Louisiana Civil Code 1360 – Deductions in absence of collation or when collation is in kind.
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When the collations * have been made in kind, or when there is none to be made, the deductions are taken ** from the active mass of the succession, and the balance remaining forms the mass to be divided.
* English translation of French text incomplete; should include “if any are due.”
** English translation of French text incomplete; should include “purely and simply.”