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Computation of Louisiana net income or loss

La. R.S. 47:287.77
in effect
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47:287.77. Computation of Louisiana net income or loss 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. Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101742Fetched: 10/20/2026

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