Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:188
Imposition of tax on real estate investment trusts; computation
Official textlegis.la.gov
The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.
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In this chapter (8 sections)
- 47:181 · Imposition of tax on estates and trusts
- 47:182 · Net income of estate or trust
- 47:183 · Credits of estate or trust against net income
- 47:184 · Different taxable years
- 47:185 · Employees trusts
- 47:186 · Revocable trusts
- 47:187 · Income for benefit of grantor
- 47:188 · Imposition of tax on real estate investment trusts; computation