GroundRules
RS 47:287.63: Allowable deductions defined
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.
Collected 2026-09-14T05:02:19Z. Source file · JSON