Subpart D. Accounting Periods and Methods of Accounting
- LA REV STAT Tit. 47, § 91. Period for computation of taxable income
- LA REV STAT Tit. 47, § 92. Period in which items of gross income are included
- LA REV STAT Tit. 47, § 93. Period for which deductions and credits shall be taken
- LA REV STAT Tit. 47, § 94. Installment basis
- LA REV STAT Tit. 47, § 95. Allocation of income and deductions and prevention of tax evasion
- LA REV STAT Tit. 47, § 96. Change of accounting period
- LA REV STAT Tit. 47, § 97. Returns for a period of less than twelve months
- LA REV STAT Tit. 47, § 98. Definitions