There is a newer version
of
this Statute
2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:287.61 - Gross income defined
Universal Citation: LA Rev Stat § 47:287.61 (2017)
SUBPART B - COMPUTATION OF LOUISIANA TAXABLE INCOME
§287.61. Gross income defined
"Gross income" of a corporation means the same items and the same dollar amount required by federal law to be reported as gross income on the corporation's federal income tax return for the same taxable year, subject to the modifications specified in this Part, whether or not a federal income tax return is actually filed.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
