From inside the book
Results 1-3 of 76
Page 348
... loss carryovers to such year , plus ( 2 ) The net operating loss carrybacks to such year . B. Net operating loss carrybacks and carryovers . The taxable years to which a Louisiana net loss may be carried shall be : ( 1 ) A net operating ...
... loss carryovers to such year , plus ( 2 ) The net operating loss carrybacks to such year . B. Net operating loss carrybacks and carryovers . The taxable years to which a Louisiana net loss may be carried shall be : ( 1 ) A net operating ...
Page 350
... loss carrybacks to such year . " B. Net operating loss carrybacks and carry- overs . " ( 1 ) The years to which a Louisiana net loss , after reduction as provided in R.S. 47 : 287.86 ( D ) , may be carried , shall be : " ( a ) A net ...
... loss carrybacks to such year . " B. Net operating loss carrybacks and carry- overs . " ( 1 ) The years to which a Louisiana net loss , after reduction as provided in R.S. 47 : 287.86 ( D ) , may be carried , shall be : " ( a ) A net ...
Page 384
... loss " means net allocable income or loss earned within or derived from sources within Louisiana and is the mathemati- cal remainder when subtracting from Louisiana gross allocable income or loss : ( 1 ) Allowable deductions within the ...
... loss " means net allocable income or loss earned within or derived from sources within Louisiana and is the mathemati- cal remainder when subtracting from Louisiana gross allocable income or loss : ( 1 ) Allowable deductions within the ...
Contents
REVENUE AND TAXATION | 1 |
Department of Revenue | 23 |
Index to Title 47 Revenue and Taxation see Volume containing end of Title | 47 |
Copyright | |
Common terms and phrases
1st Ex.Sess 2nd Ex.Sess Act shall become Added by Acts adjusted adjusted basis allocated allowed Amended by Acts amount apportionable income B.T.A. Docket basis become effective beginning after December C.J.S. Taxation carryback chain store Chapter Code Annotated Collector of Revenue computed corporation December 31 Department of Revenue determined distribution donation election employee exemption federal income tax filed gain or loss gross income Historical and Statutory income tax return individual interest Internal Revenue Code January Law Institute Library References Taxation Louisiana Revised Statutes Louisiana State Law medical savings account net income Operation Game paragraph partnership payment prior provided in R.S. purposes pursuant refund S.Ct secretary Section special funds Statutes of 1950 statutory revision authority Subpart subsec Subsection Subtitle tax credit tax imposed taxable income taxable periods beginning taxable years beginning taxpayer tion Title 47 trust United States Code WESTLAW Electronic Research WESTLAW Topic withholding