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2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:78 — Items not deductible; construction and application of provisions
LA Rev Stat § 47:78 What's This?
§78. Items not deductible; construction and application of provisions
The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.
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