Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 11 - Corporation Income Tax
- Section I-1114 - Modifications of Federal Gross Income
- Section I-1115 - Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
- Section I-1122 - Taxes Not Deductible
- Section I-1123 - Federal Income Tax Deduction
- Section I-1124 - Net Operating Loss Deduction (Repealed)
- Section I-1125 - Application of Net Operating Losses Carryover to Otherwise Closed Years (Repealed)
- Section I-1130 - Computation of Net Allocable Income from Louisiana Sources
- Section I-1132 - Computation of Net Apportionable Income from Louisiana Sources
- Section I-1134 - Determination of Louisiana Apportionment Percent
- Section I-1135 - Sourcing of Sales other than Sales of Tangible Personal Property
- Section I-1136 - Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor
- Section I-1137 - Exceptions to Taxable Year of Inclusion; Taxable Year Deductions Taken
- Section I-1140 - Exemption from Tax on Corporations
- Section I-1147 - Notice of Regulation, Requiring Records, Statements and Special Returns
- Section I-1148 - Corporation Returns
- Section I-1168 - Notice of Fiduciary Relationship
- Section I-1175 - Definition of Separate Corporation Basis
- Section I-1189 - Situs of Stock Canceled or Redeemed in Liquidation
- Section I-1195 - Health Insurance Credit for Contractors of Public Works
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