{"data":{"id":"us-la/rs-47-287.63","jurisdiction":"us-la","citation":"RS 47:287.63","heading":"Allowable deductions defined","body":"\"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101699","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"d5ba51069f0b8cd36fac2b55debf549bc9ab5f8a081b747116359e7706a164cb","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.61","next":"us-la/rs-47-287.65"},"notice":"GroundRules: Original legal text. Not legal advice."}