---
urn: urn:us-la:rs:47:225
citation: "R.S. 47:225"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart E"
acts_citations:
---

# Computation of gross income

The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.