§287.77. Computation of Louisiana net income or loss Louisiana net income or loss of a corporation is determined by applying the allocation and apportionment provisions of this Part to the corporation's gross income, allowable deductions, and net income for a taxable year as determined and computed pursuant to this Part. Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Computation of Louisiana net income or loss
La. Rev. Stat. § 47:287.77, under Revenue and Taxation.
La. Rev. Stat. § 47:287.77