R.S. 47:247

Allowance of deductions and credits ACTIVE

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.

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References

None.

Cited by

None.

History

  • enactment Acts 1968, No. 106, §9

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Cite R.S. 47:247

Bluebook
La. Rev. Stat. Ann. § 47:247 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-247
BibTeX
@misc{larevstat-47-247,
  title        = {La. Rev. Stat. Ann. § 47:247},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-247},
  note         = {Snapshot 2026-05-22}
}