Subpart C - COMPUTATION OF NET INCOME
- Section 47:41 - Net income
- Section 47:42 - Gross income defined
- Section 47:43 - Exclusion from gross income; certain death benefits
- Section 47:44 - Exclusion from gross income; portion of amounts received as annuities
- Section 47:44.1 - Annual retirement or disability income; exemption from taxation
- Section 47:44.2 - Federal social security benefits; federal and railroad retirement income exempt from taxation
- Section 47:45 - Exclusion from gross income; gifts and inheritances
- Section 47:46 - Exclusion from gross income; compensation for injuries or sickness
- Section 47:46.1 - Amounts received under accident and health plans
- Section 47:46.2 - Contributions by employer to accident and health plans
- Section 47:47 - Exclusion from gross income; rental value of minister's dwelling
- Section 47:48 - Exclusion from gross income; interest on Louisiana state or local government obligations
- Section 47:49 - Exclusion from gross income; scholarships and fellowship grants
- Section 47:50 - Exclusion from gross income; war contract renegotiation payments
- Section 47:51 - Exclusions from gross income; governmental subsidies
- Section 47:52 - Exclusion from gross income; compensation or retired pay received by war veterans from United States
- Section 47:53 - Exclusion from gross income; income from carriage on high seas
- Section 47:53.1 - Recovery of bad debts, prior taxes, and delinquency amounts
- Section 47:53.2 - Exclusion from gross income; income from discharge of indebtedness
- Section 47:53.3 - [Repealed]
- Section 47:53.4 - Exclusions from gross income; amounts of purchase of annuities for certain employees
- Section 47:53.5 - Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
- Section 47:54 - Deductions from gross income; interest
- Section 47:55 - Deductions from gross income; taxes generally
- Section 47:56 - Deductions from gross income; taxes on shareholders paid by corporation
- Section 47:57 - Deductions from gross income; charitable and other contributions
- Section 47:58 - Deductions from gross income; bad debts
- Section 47:59 - Deductions from gross income; alimony payments
- Section 47:59.1 - Deduction from gross income; adaptive home improvements
- Section 47:60 - Deductions from gross income; losses by individuals
- Section 47:60.1 - Deductions from gross income; casualty losses by individuals
- Section 47:61 - Deductions from gross income; losses by corporations
- Section 47:62 - Deductions from gross income; business expenses
- Section 47:63 - Deductions from gross income; dividends received by corporations
- Section 47:64 - Deductions from gross income; pension trusts
- Section 47:65 - Deductions from gross income; depreciation
- Section 47:66 - Deductions from gross income; depletion
- Section 47:67 - Deductions from gross income; charges in case of oil and gas wells
- Section 47:68 - Deductions from gross income; optional standard deduction
- Section 47:69 - [Repealed]
- Section 47:71 - Limitations on deductions for losses from wagering and from wash sales
- Section 47:72 - Limitations on deductions for capital losses
- Section 47:73 - Items not deductible; family transactions
- Section 47:74 - Items not deductible; shrinkage in value of life or terminable interests
- Section 47:75 - Items not deductible; unpaid expenses and interest
- Section 47:76 - Items not deductible; amounts allocable to income not taxed
- Section 47:77 - Items not deductible; miscellaneous
- Section 47:78 - Items not deductible; construction and application of provisions
- Section 47:79 - Credits of individuals against net income
- Section 47:85 - [Repealed]
- Section 47:86 - [Repealed]
- Section 47:87 - [Repealed]
- Section 47:88 - [Repealed]
- Section 47:89 - [Repealed]