Subpart C. Computation of Net Income
- LA REV STAT Tit. 47, § 41. Net income
- LA REV STAT Tit. 47, § 42. Gross income defined
- LA REV STAT Tit. 47, § 43. Exclusion from gross income; certain death benefits
- LA REV STAT Tit. 47, § 44. Exclusion from gross income; portion of amounts received as annuities
- LA REV STAT Tit. 47, § 44.1. Annual retirement or disability income; exemption from taxation
- LA REV STAT Tit. 47, § 44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation
- LA REV STAT Tit. 47, § 45. Exclusion from gross income; gifts and inheritances
- LA REV STAT Tit. 47, § 46. Exclusion from gross income; compensation for injuries or sickness
- LA REV STAT Tit. 47, § 46.1. Amounts received under accident and health plans
- LA REV STAT Tit. 47, § 46.2. Contributions by employer to accident and health plans
- LA REV STAT Tit. 47, § 47. Exclusion from gross income; rental value of minister's dwelling
- LA REV STAT Tit. 47, § 48. Exclusion from gross income; interest on Louisiana state or local government obligations
- LA REV STAT Tit. 47, § 49. Exclusion from gross income; scholarships and fellowship grants
- LA REV STAT Tit. 47, § 50. Exclusion from gross income; war contract renegotiation payments
- LA REV STAT Tit. 47, § 51. Exclusions from gross income; governmental subsidies
- LA REV STAT Tit. 47, § 52. Exclusion from gross income; compensation or retired pay received by war veterans from United States
- LA REV STAT Tit. 47, § 53. Exclusion from gross income; income from carriage on high seas
- LA REV STAT Tit. 47, § 53.1. Recovery of bad debts, prior taxes, and delinquency amounts
- LA REV STAT Tit. 47, § 53.2. Exclusion from gross income; income from discharge of indebtedness
- LA REV STAT Tit. 47, § 53.4. Exclusions from gross income; amounts of purchase of annuities for certain employees
- LA REV STAT Tit. 47, § 54. Deductions from gross income; interest
- LA REV STAT Tit. 47, § 55. Deductions from gross income; taxes generally
- LA REV STAT Tit. 47, § 56. Deductions from gross income; taxes on shareholders paid by corporation
- LA REV STAT Tit. 47, § 57. Deductions from gross income; charitable and other contributions
- LA REV STAT Tit. 47, § 58. Deductions from gross income; bad debts
- LA REV STAT Tit. 47, § 59. Deductions from gross income; alimony payments
- LA REV STAT Tit. 47, § 59.1. Deduction from gross income; adaptive home improvements
- LA REV STAT Tit. 47, § 60. Deductions from gross income; losses by individuals
- LA REV STAT Tit. 47, § 60.1. Deductions from gross income; casualty losses by individuals
- LA REV STAT Tit. 47, § 61. Deductions from gross income; losses by corporations
- LA REV STAT Tit. 47, § 62. Deductions from gross income; business expenses
- LA REV STAT Tit. 47, § 63. Deductions from gross income; dividends received by corporations
- LA REV STAT Tit. 47, § 64. Deductions from gross income; pension trusts
- LA REV STAT Tit. 47, § 65. Deductions from gross income; depreciation
- LA REV STAT Tit. 47, § 66. Deductions from gross income; depletion
- LA REV STAT Tit. 47, § 67. Deductions from gross income; charges in case of oil and gas wells
- LA REV STAT Tit. 47, § 68. Deductions from gross income; optional standard deduction
- LA REV STAT Tit. 47, § 71. Limitations on deductions for losses from wagering and from wash sales
- LA REV STAT Tit. 47, § 72. Limitations on deductions for capital losses
- LA REV STAT Tit. 47, § 73. Items not deductible; family transactions
- LA REV STAT Tit. 47, § 74. Items not deductible; shrinkage in value of life or terminable interests
- LA REV STAT Tit. 47, § 75. Items not deductible; unpaid expenses and interest
- LA REV STAT Tit. 47, § 76. Items not deductible; amounts allocable to income not taxed
- LA REV STAT Tit. 47, § 77. Items not deductible; miscellaneous
- LA REV STAT Tit. 47, § 78. Items not deductible; construction and application of provisions
- LA REV STAT Tit. 47, § 79. Credits of individuals against net income