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2023 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47:287.65. Net income defined
Universal Citation:
LA Rev Stat § 47:287.65 (2023)
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RS 47:287.65 - Net income defined
"Net income" of a corporation for a taxable year means the taxable income of the corporation computed in accordance with federal law for the same accounting period and under the same method of accounting, including statutorily required accounting adjustments, subject to the modifications specified in this Part.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
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