RS 47:287.63
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/la/title-47/47-642A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:287.63
§287.63. Allowable deductions defined
"Allowable deductions" for a taxable year means the deductions from federal gross income allowed by federal law in the computation of taxable income of a corporation for the same taxable year, subject to the modifications specified in this Part.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.