GroundRules
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- RS 47:209 · Nonrecognition of gain or loss on contribution
- RS 47:210 · Basis of contributing partner's interest
- RS 47:211 · Basis of property contributed to partnership
- RS 47:212 · Extent of recognition of gain or loss on distribution
- RS 47:213 · Basis of distributed property other than money
- RS 47:214 · Basis of distributee partner's interest
- RS 47:215 · Optional adjustment to basis of undistributed partnership property
- RS 47:216 · Payments to a retiring partner or a deceased partner's successor in interest
- RS 47:217 · Recognition and character of gain or loss on sale or exchange
- RS 47:218 · Basis of transferee partner's interest
- RS 47:219 · Optional adjustment to basis of partnership property
- RS 47:220 · Treatment of certain liabilities
- RS 47:220.1 · Manner of electing optional adjustment to basis of partnership property
- RS 47:220.2 · Rules for allocation of basis
- RS 47:220.3 · Terms defined
- RS 47:221 · Tax on life insurance companies
- RS 47:222 · Gross income of life insurance companies
- RS 47:223 · Net income of life insurance companies
- RS 47:224 · Insurance companies other than life or mutual
- RS 47:225 · Computation of gross income
- RS 47:226 · Mutual insurance companies other than life
- RS 47:227 · Offset against tax
- RS 47:241 · Net income subject to tax
- RS 47:242 · Segregation of items of gross income
- RS 47:243 · Computation of net allocable income from Louisiana sources
- RS 47:244 · Computation of net apportionable income from Louisiana sources
- RS 47:245 · Determination of Louisiana apportionment percent
- RS 47:246 · Corporations; deduction from net income from Louisiana sources
- RS 47:247 · Allowance of deductions and credits
- RS 47:248 · Exemption for certain nonresident individuals; mobile workforce
- RS 47:249 · Repealed by Acts 1968, No. 106, §10
- RS 47:261 · Refunds and credits; general rules
- RS 47:262 · Overpayment of installment
- RS 47:263 · Overpayment arising from renegotiation of war contract
- RS 47:264 · Overpayments arising from allowance of deductions for bad debts or worthless stock
- RS 47:265 · Credits arising from refunds by utilities
- RS 47:281 · Administration; general
- RS 47:282 · Collection from transferee or fiduciary; procedure
- RS 47:283 · Notice of fiduciary relationship
- RS 47:284 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:285 · Disposition of collections
- RS 47:285.1 · Repealed by Acts 1973, Ex.Sess., No. 8, §2.
- RS 47:287.2 · Short title
- RS 47:287.3 · (Blank)
- RS 47:287.11 · Tax imposed
- RS 47:287.12 · Rates of tax
- RS 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.
- RS 47:287.61 · Gross income defined
- RS 47:287.63 · Allowable deductions defined
- RS 47:287.65 · Net income defined
- RS 47:287.67 · Louisiana net income defined
- RS 47:287.69 · Louisiana taxable income defined
- RS 47:287.71 · Modifications to federal gross income
- RS 47:287.73 · Modifications to deductions from gross income allowed by federal law
- RS 47:287.75 · Computation of net income
- RS 47:287.77 · Computation of Louisiana net income or loss
- RS 47:287.79 · Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
- RS 47:287.81 · Items not deductible; amounts attributable to income not taxed
- RS 47:287.82 · Corporate deductions; add-back of certain intangible expenses; interest and management fees
- RS 47:287.83 · Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
- RS 47:287.85 · Repealed by Acts 2021, No. 396, §2, eff. Jan. 1, 2022.
- RS 47:287.86 · Net operating loss deduction
- RS 47:287.91 · Determination of Louisiana net income or loss
- RS 47:287.92 · Segregation of items of gross income
- RS 47:287.93 · Computation of net allocable income from Louisiana sources
- RS 47:287.94 · Computation of net apportionable income from Louisiana sources
- RS 47:287.95 · Determination of Louisiana apportionment percent
- RS 47:287.441 · Accounting periods, methods of accounting, and adjustments
- RS 47:287.442 · Exceptions to taxable year of inclusion; taxable year deductions taken
- RS 47:287.443 · Effective dates, taxable year, 52-53 week year
- RS 47:287.444 · Returns for a period of less than twelve months, special tax computation
- RS 47:287.445 · Special adjustment for long-term contracts
- RS 47:287.480 · Special adjustments by the secretary
- RS 47:287.501 · Exemption from tax on corporations
- RS 47:287.521 · Farmers' cooperatives; all cooperatives
- RS 47:287.526 · Shipowners' protection and indemnity associations
- RS 47:287.527 · Political organizations
- RS 47:287.528 · Homeowners' associations
- RS 47:287.601 · Notice or regulations requiring records, statements, and special returns
- RS 47:287.611 · General requirement of return, statement, or list
- RS 47:287.612 · Corporation returns
- RS 47:287.613 · Alternative forms and instructions
- RS 47:287.614 · Time and place for filing returns; information concerning federal return; extension of time to file
- RS 47:287.621 · Failure to file; penalty
- RS 47:287.623 · Period covered by returns or other documents
- RS 47:287.625 · Computations on returns or other documents
- RS 47:287.627 · Identifying number; information
- RS 47:287.641 · Due date of tax
- RS 47:287.651 · Payment of tax
- RS 47:287.654 · Installment payments of estimated income tax by corporations
- RS 47:287.655 · Failure by corporation to pay estimated income tax
- RS 47:287.656 · Adjustment of overpayment of estimated income tax by corporation
- RS 47:287.657 · Estimated tax payments during the course of a federal audit
- RS 47:287.659 · Refunds and credits; general rules
- RS 47:287.660 · Overpayment of installment
- RS 47:287.662 · Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
- RS 47:287.663 · Overpayments arising from allowance of deductions for bad debts or worthless stock
- RS 47:287.664 · Credits arising from refunds by utilities
- RS 47:287.681 · Administration
- RS 47:287.682 · Collection from transferee or fiduciary; procedure