{"data":{"id":"us-la/rs-47-287.77","jurisdiction":"us-la","citation":"RS 47:287.77","heading":"Computation of Louisiana net income or loss","body":"Louisiana net income or loss of a corporation is determined by applying the allocation and apportionment provisions of this Part to the corporation's gross income, allowable deductions, and net income for a taxable year as determined and computed pursuant to this Part.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101742","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"6a70e10ccf3987b53e8f2ea17fe687ec9835f300ea146fba5575b17cd25b8e6b","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.75","next":"us-la/rs-47-287.79"},"notice":"GroundRules: Original legal text. Not legal advice."}