Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:71
Limitations on deductions for losses from wagering and from wash sales
Official textlegis.la.gov
# A.
Wagering losses. Losses from wagering transactions shall be allowed as deductions only to the extent of gains from such transactions.
# B.
Loss on wash sales of stock or securities. For disallowance of loss deductions in the case of sales of stock or securities where within thirty days before or after the date of the sale the taxpayer has acquired substantially identical property, see R.S. 47:160.
Source: view the official text
In this chapter (40 sections)
- 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- 47:53.3 · Repealed by Acts 1972, No. 729, §1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- 47:69 · Repealed by Acts 1979, No. 586, §1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
- 47:74 · Items not deductible; shrinkage in value of life or terminable…
- 47:75 · Items not deductible; unpaid expenses and interest
- 47:76 · Items not deductible; amounts allocable to income not taxed
- 47:77 · Items not deductible; miscellaneous
- 47:78 · Items not deductible; construction and application of provisions
- 47:79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:85 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:86 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:87 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:88 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:89 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998