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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:165

Information by corporations

Official textlegis.la.gov

# A.

Dividend payments. Every corporation subject to the tax imposed by this Chapter shall, when required by the collector, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares owned by him, and the amount of dividends paid him.

# B.

Profits declared as dividends. Every corporation shall, when required by the collector, furnish him a statement of such facts as will enable him to determine the portion of the earnings or profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the collector may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable year as the collector may specify.

# C.

Accumulated gains and profits. When requested by the collector every corporation shall forward to him a correct statement of accumulated gains and profits and the names and addresses of the individuals, or shareholders who would be entitled to the same if divided or distributed, and of the amounts that would be payable to each.

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In this chapter (37 sections)
  1. 47:131 · Determination of amount of, and recognition of, gain or loss
  2. 47:132 · Recognition of gain or loss; general rule
  3. 47:133 · Recognition of gain or loss; exchanges solely in kind
  4. 47:134 · Receipt of additional consideration
  5. 47:135 · Exclusion from income; property received in certain corporate…
  6. 47:136 · Recognition of gain or loss; involuntary conversions
  7. 47:137 · Recognition of gain or loss; certain liquidations; sales or…
  8. 47:138 · Definitions relating to corporate reorganizations
  9. 47:139 · Adjusted basis for determining gain or loss
  10. 47:140 · Unadjusted basis; in general
  11. 47:141 · Unadjusted basis; inventories
  12. 47:142 · Unadjusted basis; gifts after December 31, 1933
  13. 47:143 · Unadjusted basis; transfer in trust after December 31, 1933
  14. 47:144 · Unadjusted basis; gift or transfer in trust before January 1,…
  15. 47:145 · Unadjusted basis; property transmitted at death
  16. 47:146 · Unadjusted basis; tax free exchanges generally
  17. 47:147 · Repealed by Acts 1958, No. 443, §1
  18. 47:148 · Basis to corporations
  19. 47:149 · Unadjusted basis; involuntary conversions
  20. 47:150 · Unadjusted basis; wash sales of stock
  21. 47:151 · Unadjusted basis; property acquired during affiliation
  22. 47:152 · Basis of property received in liquidations
  23. 47:153 · Unadjusted basis; property converted from personal use
  24. 47:154 · Repealed by Acts 1958, No. 169, §1
  25. 47:155 · Unadjusted basis; property acquired before January 1, 1934
  26. 47:156 · Adjustments in basis for determining gain or loss
  27. 47:157 · Basis for depreciation
  28. 47:158 · Basis for depletion
  29. 47:159 · Distributions by corporations
  30. 47:160 · Loss from wash sales of stock or securities
  31. 47:161 · Income from sources partly within and partly without the State…
  32. 47:162 · Fiduciary returns
  33. 47:163 · Closing by collector of taxable year
  34. 47:164 · Information required and withholding of tax at source
  35. 47:165 · Information by corporations
  36. 47:166 · Returns of brokers
  37. 47:167 · Collection of foreign items
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