La. Revenue and Taxation § 47:287.81

Current with changes from the 2024 Legislative Session

Section 47:287.81 - Items not deductible; amounts attributable to income not taxed

In computing Louisiana net income or Louisiana taxable income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is attributable to income which, for any reason whatsoever, will not bear the tax imposed by this Part.

La. Revenue and Taxation § 47:287.81

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

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