LAC 61:I.1114

LAC 61:I.1114. Modifications of Federal Gross Income

Last amended: 2006Year: 2026Length: 57 wordsOfficial source

Cite as La. Admin. Code tit. 61, pt. I, § 1114

A. In order to calculate Louisiana gross income, R.S. 47:287.71 requires modifications be made to federal gross income. R.S. 47:287.71(B)(7) provides that exclusions from Subpart F must be taken into account when computing Louisiana gross income. Included in the exclusions from gross income required by R.S. 47:287.71(B)(7) are those modifications provided for in R.S. 47:287.738(C) through (F).
LAC 61:I.1114: LAC 61:I.1114. Modifications of Federal Gross Income | Justis AI