RS 47:78
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/la/title-47/47-1449A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:78
§78. Items not deductible; construction and application of provisions
The provisions of the preceding Sections dealing with "items not deductible" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.