Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:287.75 — Computation of net income

The net income of a corporation is computed by subtracting allowable deductions from gross income for a taxable year.

Last amended: Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.