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For inheritance tax purposes, heirs and legatees are classified according to their relationship to the deceased. The classes are as follows: • Direct descendants or ascendants, by blood, adoption, or affinity, or surviving spouse of a decedent. • Collaterals, including brothers or sisters by affinity and their descendants. • Strangers.
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revenue.la.gov
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How are heirs/legatees classified for inheritance tax purposes? What is forced heirship?
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