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- RS 47:120.51 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.52 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.53 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.54 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.55 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.57 · Income tax checkoff; donation for Ducks Unlimited
- RS 47:120.61 · Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
- RS 47:120.62 · Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
- RS 47:120.63 · Income tax checkoff; donation for Louisiana cancer; creation; use of monies
- RS 47:120.71 · Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
- RS 47:120.76 · Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
- RS 47:120.81 · Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
- RS 47:120.91 · Income tax checkoff; donation for the National Multiple Sclerosis Society
- RS 47:120.95 · Income tax checkoff; donation for Louisiana Food Bank Association
- RS 47:120.101 · Income tax checkoff; Louisiana Make-A-Wish Act
- RS 47:120.111 · Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
- RS 47:120.121 · Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
- RS 47:120.131 · Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.
- RS 47:120.141 · Income tax checkoff; donation for Dreams Come True, Inc.
- RS 47:120.151 · Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
- RS 47:120.161 · Income tax checkoff; donation for American Red Cross
- RS 47:120.171 · Income tax checkoff; donation for New Opportunities Waiver Fund
- RS 47:120.181 · Income tax checkoff; donation for Maddie's Footprints
- RS 47:120.191 · Income tax checkoff; donation for decorative lighting on the Crescent City Connection
- RS 47:120.201 · Income tax checkoff; donation for New Orleans ferries
- RS 47:120.211 · Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
- RS 47:120.221 · Income tax checkoff; Bastion Community of Resilience
- RS 47:120.231 · Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
- RS 47:120.241 · Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.
- RS 47:120.251 · Income tax checkoff; donation for The Louisiana Association for the Blind
- RS 47:120.261 · Income tax checkoff; donation for the Louisiana Center for the Blind
- RS 47:120.271 · Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.
- RS 47:120.281 · Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.
- RS 47:120.291 · Income tax checkoff; donation to the American Rose Society
- RS 47:120.301 · Income tax checkoff; donation to The Extra Mile
- RS 47:120.311 · Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD
- RS 47:120.321 · Income tax checkoff; Emerge Center for Communication, Behavior, and Development
- RS 47:120.331 · Income tax checkoff; donation for Louisiana Horse Rescue Association
- RS 47:120.341 · Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence
- RS 47:120.351 · Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization
- RS 47:120.361 · Income tax checkoff; donation for Grant Walker Educational Center
- RS 47:120.371 · Income tax checkoff; donation for the University of New Orleans Foundation
- RS 47:120.381 · Income tax checkoff; donation for Southeastern Louisiana University Foundation
- RS 47:120.391 · Income tax checkoff; donation for Holden's Hope
- RS 47:121 · Exemptions from tax on corporations
- RS 47:131 · Determination of amount of, and recognition of, gain or loss
- RS 47:132 · Recognition of gain or loss; general rule
- RS 47:133 · Recognition of gain or loss; exchanges solely in kind
- RS 47:134 · Receipt of additional consideration
- RS 47:135 · Exclusion from income; property received in certain corporate liquidations
- RS 47:136 · Recognition of gain or loss; involuntary conversions
- RS 47:137 · Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
- RS 47:138 · Definitions relating to corporate reorganizations
- RS 47:139 · Adjusted basis for determining gain or loss
- RS 47:140 · Unadjusted basis; in general
- RS 47:141 · Unadjusted basis; inventories
- RS 47:142 · Unadjusted basis; gifts after December 31, 1933
- RS 47:143 · Unadjusted basis; transfer in trust after December 31, 1933
- RS 47:144 · Unadjusted basis; gift or transfer in trust before January 1, 1934
- RS 47:145 · Unadjusted basis; property transmitted at death
- RS 47:146 · Unadjusted basis; tax free exchanges generally
- RS 47:147 · Repealed by Acts 1958, No. 443, §1.
- RS 47:148 · Basis to corporations
- RS 47:149 · Unadjusted basis; involuntary conversions
- RS 47:150 · Unadjusted basis; wash sales of stock
- RS 47:151 · Unadjusted basis; property acquired during affiliation
- RS 47:152 · Basis of property received in liquidations
- RS 47:153 · Unadjusted basis; property converted from personal use
- RS 47:154 · Repealed by Acts 1958, No. 169, §1.
- RS 47:155 · Unadjusted basis; property acquired before January 1, 1934
- RS 47:156 · Adjustments in basis for determining gain or loss
- RS 47:157 · Basis for depreciation
- RS 47:158 · Basis for depletion
- RS 47:159 · Distributions by corporations
- RS 47:160 · Loss from wash sales of stock or securities
- RS 47:161 · Income from sources partly within and partly without the State of Louisiana
- RS 47:162 · Fiduciary returns
- RS 47:163 · Closing by collector of taxable year
- RS 47:164 · Information required and withholding of tax at source
- RS 47:165 · Information by corporations
- RS 47:166 · Returns of brokers
- RS 47:167 · Collection of foreign items
- RS 47:181 · Imposition of tax on estates and trusts
- RS 47:182 · Net income of estate or trust
- RS 47:183 · Credits of estate or trust against net income
- RS 47:184 · Different taxable years
- RS 47:185 · Employees trusts
- RS 47:186 · Revocable trusts
- RS 47:187 · Income for benefit of grantor
- RS 47:188 · Imposition of tax on real estate investment trusts; computation
- RS 47:201 · Partnership informational return of income required; limitations on partner tax liability
- RS 47:201.1 · Composite returns for nonresident partners or members
- RS 47:201.2 · Reporting adjustments to federal taxable income and federal partnership audit adjustments
- RS 47:202 · Income of partner
- RS 47:203 · Partnership computations
- RS 47:204 · Partner's distributive share
- RS 47:205 · Determination of basis of partner's interest
- RS 47:206 · Taxable years of partner and partnership
- RS 47:207 · Transactions between partner and partnership
- RS 47:208 · Continuation of partnership