Home/Louisiana/Statutes/Title 47: Revenue and Taxation/§ 47:287.75
Louisiana Statutes

§ 47:287.75 — Computation of net income

Louisiana § 47:287.75
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:287.75 (Computation of net income) 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. § 47:287.75 (2026).

Text

The net income of a corporation is computed by subtracting allowable deductions from gross income for a taxable year.

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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)
§ 47:287.34
Repealed by Acts 2005, No. 268, §2, eff. for credits earned or claimed for income tax years beginning after Dec. 31, 2004, and franchise tax years beginning after Dec. 31, 2005
§ 47:287.441
§ 47:287.441
§ 47:287.442
Exceptions to taxable year of inclusion; taxable year deductions taken
§ 47:287.443
Effective dates, taxable year, 52-53 week year
§ 47:287.444
Returns for a period of less than twelve months, special tax computation
§ 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
§ 47:287.526
Shipowners' protection and indemnity associations
§ 47:287.527
Political organizations
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Bluebook (online)
Louisiana § 47:287.75, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.75.