{"data":{"id":"us-la/rs-47-287.65","jurisdiction":"us-la","citation":"RS 47:287.65","heading":"Net income defined","body":"\"Net income\" of a corporation for a taxable year means the taxable income of the corporation computed in accordance with federal law for the same accounting period and under the same method of accounting, including statutorily required accounting adjustments, 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=101701","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"33c5b3adc11343d560009ec34187d30c167351f764a4916ddb1d9ac2cdda460d","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.63","next":"us-la/rs-47-287.67"},"notice":"GroundRules: Original legal text. Not legal advice."}