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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:76 - Items not deductible; amounts allocable to income not taxed
Universal Citation: LA Rev Stat § 47:76 (2017)
§76. Items not deductible; amounts allocable to income not taxed
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.
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