West's Louisiana Statutes Annotated: Revised statutes

1st Ex.Sess Added by Acts adjusted allocated allowed amendment amount application apportionable basis become effective beginning after December C.J.S. Taxation changed Chapter claim Code collected computed Constitution contract contributions corporation December 31 deduction defined Department designated determined distribution dollars donation effective election employee enacted exchange exemption expenses federal filed former fund gain gross income Historical and Statutory imposed income tax individual installment interest Internal Revenue Code January Law Institute liability Library References Taxation loss Louisiana Louisiana State Law means month operating paid paragraph partnership payment period person prescribed prior proposed pursuant received refund Regular regulations relating repealed respect rules secretary Section securities Source Statutes Statutory Notes statutory revision authority Subpart Subsection substituted Subtitle tax return taxable taxable periods taxpayer term tion trust United WESTLAW Topic withholding