Louisiana Statutes
§ 47:287.63 — Allowable deductions defined
Louisiana § 47:287.63
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.63 (Allowable deductions defined) 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. § 47:287.63 (2026).
Text
"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.
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Related
CITGO v. State Ex Rel. Dept. of Rev.
845 So. 2d 558 (Louisiana Court of Appeal, 2003)
Sasol North America, Inc. v. Louisiana Department of Revenue
184 So. 3d 902 (Louisiana Court of Appeal, 2016)
Legislative History
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
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 § 47:287.63, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.63.