Louisiana Statutes
§ 47:287.746 — Adjustments to income and deductions
Louisiana § 47:287.746
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.746 (Adjustments to income and deductions) 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. § 47:287.746 (2026).
Text
Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part. Such increase or decrease shall be as prescribed by the secretary.
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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 § 47:287.746, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.746.