Louisiana · Regulations
Chapter 11 — Corporation Income Tax
16 sections
16 sections
- LAC 61:I.1114LAC 61:I.1114. Modifications of Federal Gross Income
- LAC 61:I.1115LAC 61:I.1115. Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
- LAC 61:I.1122LAC 61:I.1122. Taxes Not Deductible
- LAC 61:I.1130LAC 61:I.1130. Computation of Net Allocable Income from Louisiana Sources
- LAC 61:I.1132LAC 61:I.1132. Computation of Net Apportionable Income from Louisiana Sources
- LAC 61:I.1134LAC 61:I.1134. Determination of Louisiana Apportionment Percent
- LAC 61:I.1135LAC 61:I.1135. Sourcing of Sales other than Sales of Tangible Personal Property
- LAC 61:I.1136LAC 61:I.1136. Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor
- LAC 61:I.1137LAC 61:I.1137. Exceptions to Taxable Year of Inclusion; Taxable Year Deductions Taken
- LAC 61:I.1140LAC 61:I.1140. Exemption from Tax on Corporations
- LAC 61:I.1147LAC 61:I.1147. Notice of Regulation, Requiring Records, Statements and Special Returns
- LAC 61:I.1148LAC 61:I.1148. Corporation Returns
- LAC 61:I.1168LAC 61:I.1168. Notice of Fiduciary Relationship
- LAC 61:I.1175LAC 61:I.1175. Definition of Separate Corporation Basis
- LAC 61:I.1189LAC 61:I.1189. Situs of Stock Canceled or Redeemed in Liquidation
- LAC 61:I.1195LAC 61:I.1195. Health Insurance Credit for Contractors of Public Works