{"data":{"id":"us-la/rs-47-287.91","jurisdiction":"us-la","citation":"RS 47:287.91","heading":"Determination of Louisiana net income or loss","body":"A. The Louisiana net income of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is more than zero.\nB. The Louisiana net loss of a corporation is the sum produced by combining the net allocable income or loss as provided in R.S. 47:287.93 and the net apportionable income or loss as provided in R.S. 47:287.94 when the result is less than zero.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101749","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"3921dd0a778729ee4ce58b805951c0cedb403365e176377938e358f6be628296","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.86","next":"us-la/rs-47-287.92"},"notice":"GroundRules: Original legal text. Not legal advice."}