La. Revenue and Taxation § 47:287.63

Current with changes from the 2024 Legislative Session

Section 47:287.63 - Allowable deductions defined

"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.

La. Revenue and Taxation § 47:287.63

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. 12/24/1986.