Subpart F - DEFINITIONS AND SPECIAL PROVISIONS
- Section 47:287.701 - Definitions, use of terms and purpose
- Section 47:287.702 - Effect of Election Out of Federal Partnership Provisions
- Section 47:287.732 - S corporations
- Section 47:287.732.1 - Qualified Subchapter S subsidiaries
- Section 47:287.732.2 - Election for S corporations and other flow-through entities
- Section 47:287.733 - Corporations filing consolidated federal returns
- Section 47:287.734 - Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
- Section 47:287.736 - Real Estate Investment Trusts (REITs)
- Section 47:287.738 - Other inclusions and exclusions from gross income
- Section 47:287.741 - Special rule for leases
- Section 47:287.743 - Deductions from gross income; charges in case of oil and gas wells
- Section 47:287.745 - Deductions from gross income; depletion
- Section 47:287.746 - Adjustments to income and deductions
- Section 47:287.747 - Situs of stock cancelled or redeemed in liquidation
- Section 47:287.748 - Corporation tax credit; re-entrant jobs credit
- Section 47:287.749 - Jobs credit
- Section 47:287.750 - Louisiana work opportunity tax credit
- Section 47:287.751 - Reconciliation of transitional differences
- Section 47:287.752 - Tax credit for employment of first-time nonviolent offenders
- Section 47:287.753 - Neighborhood assistance tax credit
- Section 47:287.755 - Tax credit for contributions to educational institutions
- Section 47:287.756 - Tax credit for environmental equipment purchases
- Section 47:287.757 - [Repealed]
- Section 47:287.758 - Tax credit for bone marrow donor expense
- Section 47:287.759 - Tax credit for employee and dependent health insurance coverage
- Section 47:287.785 - Rules and regulations