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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:56 - Deductions from gross income; taxes on shareholders paid by corporation
Universal Citation: LA Rev Stat § 47:56 (2017)
§56. Deductions from gross income; taxes on shareholders paid by corporation
A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.
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