{"data":{"id":"us-la/rs-47-287.81","jurisdiction":"us-la","citation":"RS 47:287.81","heading":"Items not deductible; amounts attributable to income not taxed","body":"In computing Louisiana net income or Louisiana taxable income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is attributable to income which, for any reason whatsoever, will not bear the tax imposed by this Part.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101745","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"bc687ffd95601f8830166966448eecce618b49f8130253a0e9cdbd36f024a1ae","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.79","next":"us-la/rs-47-287.82"},"notice":"GroundRules: Original legal text. Not legal advice."}