{"data":{"id":"us-la/rs-47-76","jurisdiction":"us-la","citation":"RS 47:76","heading":"Items not deductible; amounts allocable to income not taxed","body":"In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102496","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"a8f5a3615f095ee060a0d0c54275b90084950047df74627a35887f770497c274","source_id":"us-la","stale":false,"prev":"us-la/rs-47-75","next":"us-la/rs-47-77"},"notice":"GroundRules: Original legal text. Not legal advice."}