A corporation shall receive the benefit of the deductions and credits allowed to it in this Chapter only by filing or causing to be filed with the collector a true and accurate return of its total income received from all sources in the United States, in the manner prescribed in this Chapter, including therein all the information which the collector may deem necessary for the calculation of such deductions and credits.
R.S. 47:247 active rs title
Allowance of deductions and credits ACTIVE
Actions
References
None.
Cited by
None.
History
- enactment Acts 1968, No. 106, §9