La. Revenue and Taxation § 47:287.91
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 47:287.91 - Determination of Louisiana net income or lossA. The Louisiana net income of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is more than zero.B. The Louisiana net loss of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is less than zero.La. Revenue and Taxation § 47:287.91
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.Acts 1986, 1st Ex. Sess., No. 16, §1, eff. 12/24/1986.