Louisiana Statutes
§ 47:287.61
Louisiana § 47:287.61
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.61 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:287.61 (2026).
Text
§287.61. Gross income defined
"Gross income" of a corporation means the same items and the same dollar amount required by federal law to be reported as gross income on the corporation's federal income tax return for the same taxable year, subject to the modifications specified in this Part, whether or not a federal income tax return is actually filed.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
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Related
Sasol North America, Inc. v. Louisiana Department of Revenue
184 So. 3d 902 (Louisiana Court of Appeal, 2016)
Nearby Sections
15
§ 47:287.11
Tax imposed§ 47:287.12
Rates of tax§ 47:287.2
§ 47:287.2§ 47:287.3
§§287.3 - 287.10. (Blank)§ 47:287.441
§ 47:287.441§ 47:287.443
Effective dates, taxable year, 52-53 week year§ 47:287.445
Special adjustment for long-term contracts§ 47:287.480
Special adjustments by the secretary§ 47:287.501
§ 47:287.501§ 47:287.521
Farmers' cooperatives; all cooperatives§ 47:287.527
Political organizationsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:287.61, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.61.