Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:56
Deductions from gross income; taxes on shareholders paid by corporation
Official textlegis.la.gov
A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.
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In this chapter (40 sections)
- 47:44.1 · Annual retirement or disability income; exemption from…
- 47:44.2 · Federal social security benefits; federal and railroad…
- 47:45 · Exclusion from gross income; gifts and inheritances
- 47:46 · Exclusion from gross income; compensation for injuries or…
- 47:46.1 · Amounts received under accident and health plans
- 47:46.2 · Contributions by employer to accident and health plans
- 47:47 · Exclusion from gross income; rental value of minister's dwelling
- 47:48 · Exclusion from gross income; interest on Louisiana state or…
- 47:49 · Exclusion from gross income; scholarships and fellowship grants
- 47:50 · Exclusion from gross income; war contract renegotiation payments
- 47:51 · Exclusions from gross income; governmental subsidies
- 47:52 · Exclusion from gross income; compensation or retired pay…
- 47:53 · Exclusion from gross income; income from carriage on high seas
- 47:53.1 · Recovery of bad debts, prior taxes, and delinquency amounts
- 47:53.2 · Exclusion from gross income; income from discharge of…
- 47:53.3 · Repealed by Acts 1972, No. 729, §1
- 47:53.4 · Exclusions from gross income; amounts of purchase of…
- 47:53.5 · Exclusions from gross income; compensation for disaster…
- 47:54 · Deductions from gross income; interest
- 47:55 · Deductions from gross income; taxes generally
- 47:56 · Deductions from gross income; taxes on shareholders paid by…
- 47:57 · Deductions from gross income; charitable and other contributions
- 47:58 · Deductions from gross income; bad debts
- 47:59 · Deductions from gross income; alimony payments
- 47:59.1 · Deduction from gross income; adaptive home improvements
- 47:60 · Deductions from gross income; losses by individuals
- 47:60.1 · Deductions from gross income; casualty losses by individuals
- 47:61 · Deductions from gross income; losses by corporations
- 47:62 · Deductions from gross income; business expenses
- 47:63 · Deductions from gross income; dividends received by corporations
- 47:64 · Deductions from gross income; pension trusts
- 47:65 · Deductions from gross income; depreciation
- 47:66 · Deductions from gross income; depletion
- 47:67 · Deductions from gross income; charges in case of oil and gas…
- 47:68 · Deductions from gross income; optional standard deduction
- 47:69 · Repealed by Acts 1979, No. 586, §1
- 47:70 · Blank
- 47:71 · Limitations on deductions for losses from wagering and from…
- 47:72 · Limitations on deductions for capital losses
- 47:73 · Items not deductible; family transactions