RS 47:287.65
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/la/title-47/47-644A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:287.65
§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.