Louisiana Statutes
§ 47:247 — Allowance of deductions and credits
Louisiana·Title 47 Revenue and Taxation
A corporation shall receive the benefit of the deductions and credits allowed to it in this Chapter only by filing or causing to be filed with the collector a true and accurate return of its total income received from all sources in the United States, in the manner prescribed in this Chapter, including therein all the information which the collector may deem necessary for the calculation of such deductions and credits.
Free access — add to your briefcase to read the full text and ask questions with AI
Louisiana § 47:247 (Allowance of deductions and credits) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Acts 1968, No. 106, §9.
Nearby Sections
15
§ 47:2
General definitions§ 47:202
Income of partner§ 47:203
Partnership computations§ 47:204
Partner's distributive share§ 47:2051
§ 47:2051§ 47:2052
Oath and execution of bond§ 47:2053
Failure to give bond§ 47:2054
Actions on bond§ 47:2055
Cancelation of bond