Subpart B. Computation of Louisiana Taxable Income
- LA REV STAT Tit. 47, § 287.61. Gross income defined
- LA REV STAT Tit. 47, § 287.63. Allowable deductions defined
- LA REV STAT Tit. 47, § 287.65. Net income defined
- LA REV STAT Tit. 47, § 287.67. Louisiana net income defined
- LA REV STAT Tit. 47, § 287.69. Louisiana taxable income defined
- LA REV STAT Tit. 47, § 287.71. Modifications to federal gross income
- LA REV STAT Tit. 47, § 287.73. Modifications to deductions from gross income allowed by federal law
- LA REV STAT Tit. 47, § 287.75. Computation of net income
- LA REV STAT Tit. 47, § 287.77. Computation of Louisiana net income or loss
- LA REV STAT Tit. 47, § 287.79. Computation of Louisiana taxable income
- LA REV STAT Tit. 47, § 287.81. Items not deductible; amounts attributable to income not taxed
- LA REV STAT Tit. 47, § 287.82. Corporate deductions; add-back of certain intangible expenses; interest and management fees
- LA REV STAT Tit. 47, § 287.83. Taxes not deductible
- LA REV STAT Tit. 47, § 287.85. Federal income tax deduction
- LA REV STAT Tit. 47, § 287.86. Net operating loss deduction
- LA REV STAT Tit. 47, § 287.91. Determination of Louisiana net income or loss
- LA REV STAT Tit. 47, § 287.92. Segregation of items of gross income
- LA REV STAT Tit. 47, § 287.93. Computation of net allocable income from Louisiana sources
- LA REV STAT Tit. 47, § 287.94. Computation of net apportionable income from Louisiana sources
- LA REV STAT Tit. 47, § 287.95. Determination of Louisiana apportionment percent