Subpart B - COMPUTATION OF NET INCOME

Section 47:131 - Determination of amount of, and recognition of, gain or loss
Section 47:132 - Recognition of gain or loss; general rule
Section 47:133 - Recognition of gain or loss; exchanges solely in kind
Section 47:134 - Receipt of additional consideration
Section 47:135 - Exclusion from income; property received in certain corporate liquidations
Section 47:136 - Recognition of gain or loss; involuntary conversions
Section 47:137 - Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
Section 47:138 - Definitions relating to corporate reorganizations
Section 47:139 - Adjusted basis for determining gain or loss
Section 47:140 - Unadjusted basis; in general
Section 47:141 - Unadjusted basis; inventories
Section 47:142 - Unadjusted basis; gifts after December 31, 1933
Section 47:143 - Unadjusted basis; transfer in trust after December 31, 1933
Section 47:144 - Unadjusted basis; gift or transfer in trust before January 1, 1934
Section 47:145 - Unadjusted basis; property transmitted at death
Section 47:146 - Unadjusted basis; tax free exchanges generally
Section 47:147 - [Repealed]
Section 47:148 - Basis to corporations
Section 47:149 - Unadjusted basis; involuntary conversions
Section 47:150 - Unadjusted basis; wash sales of stock
Section 47:151 - Unadjusted basis; property acquired during affiliation
Section 47:152 - Basis of property received in liquidations
Section 47:153 - Unadjusted basis; property converted from personal use
Section 47:154 - [Repealed]
Section 47:155 - Unadjusted basis; property acquired before January 1, 1934
Section 47:156 - Adjustments in basis for determining gain or loss
Section 47:157 - Basis for depreciation
Section 47:158 - Basis for depletion
Section 47:159 - Distributions by corporations
Section 47:160 - Loss from wash sales of stock or securities
Section 47:161 - Income from sources partly within and partly without the State of Louisiana
Section 47:162 - Fiduciary returns
Section 47:163 - Closing by collector of taxable year
Section 47:164 - [Effective Until 8/1/2024] Information at source
Section 47:164 - [Effective 8/1/2024] Information required and withholding of tax at source
Section 47:165 - Information by corporations
Section 47:166 - Returns of brokers
Section 47:167 - Collection of foreign items