Subpart C. Accounting Periods and Methods of Accounting
- LA REV STAT Tit. 47, § 287.441. Accounting periods, methods of accounting, and adjustments
- LA REV STAT Tit. 47, § 287.442. Exceptions to taxable year of inclusion; taxable year deductions taken
- LA REV STAT Tit. 47, § 287.443. Effective dates, taxable year, 52-53 week year
- LA REV STAT Tit. 47, § 287.444. Returns for a period of less than twelve months, special tax computation
- LA REV STAT Tit. 47, § 287.445. Special adjustment for long-term contracts
- LA REV STAT Tit. 47, § 287.480. Special adjustments by the secretary