Louisiana Statutes
§ 47:76 — Items not deductible; amounts allocable to income not taxed
Louisiana § 47:76
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:76 (Items not deductible; amounts allocable to income not taxed) 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. § 47:76 (2026).
Text
In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.
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Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:76, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A76.