Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:88

Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998

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In this chapter (40 sections)
  1. 47:52 · Exclusion from gross income; compensation or retired pay…
  2. 47:53 · Exclusion from gross income; income from carriage on high seas
  3. 47:53.1 · Recovery of bad debts, prior taxes, and delinquency amounts
  4. 47:53.2 · Exclusion from gross income; income from discharge of…
  5. 47:53.3 · Repealed by Acts 1972, No. 729, §1
  6. 47:53.4 · Exclusions from gross income; amounts of purchase of…
  7. 47:53.5 · Exclusions from gross income; compensation for disaster…
  8. 47:54 · Deductions from gross income; interest
  9. 47:55 · Deductions from gross income; taxes generally
  10. 47:56 · Deductions from gross income; taxes on shareholders paid by…
  11. 47:57 · Deductions from gross income; charitable and other contributions
  12. 47:58 · Deductions from gross income; bad debts
  13. 47:59 · Deductions from gross income; alimony payments
  14. 47:59.1 · Deduction from gross income; adaptive home improvements
  15. 47:60 · Deductions from gross income; losses by individuals
  16. 47:60.1 · Deductions from gross income; casualty losses by individuals
  17. 47:61 · Deductions from gross income; losses by corporations
  18. 47:62 · Deductions from gross income; business expenses
  19. 47:63 · Deductions from gross income; dividends received by corporations
  20. 47:64 · Deductions from gross income; pension trusts
  21. 47:65 · Deductions from gross income; depreciation
  22. 47:66 · Deductions from gross income; depletion
  23. 47:67 · Deductions from gross income; charges in case of oil and gas…
  24. 47:68 · Deductions from gross income; optional standard deduction
  25. 47:69 · Repealed by Acts 1979, No. 586, §1
  26. 47:70 · Blank
  27. 47:71 · Limitations on deductions for losses from wagering and from…
  28. 47:72 · Limitations on deductions for capital losses
  29. 47:73 · Items not deductible; family transactions
  30. 47:74 · Items not deductible; shrinkage in value of life or terminable…
  31. 47:75 · Items not deductible; unpaid expenses and interest
  32. 47:76 · Items not deductible; amounts allocable to income not taxed
  33. 47:77 · Items not deductible; miscellaneous
  34. 47:78 · Items not deductible; construction and application of provisions
  35. 47:79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
  36. 47:85 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  37. 47:86 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  38. 47:87 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  39. 47:88 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  40. 47:89 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
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