{
  "urn": "urn:us-la:rs:47:247",
  "title_number": "47",
  "section_number": "247",
  "citation": "R.S. 47:247",
  "heading": "Allowance of deductions and credits",
  "text": "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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "F",
      "name": "NONRESIDENT INDIVIDUALS AND CORPORATIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart F",
  "acts_citations": [
    {
      "act_year": 1968,
      "act_number": 106,
      "section": 9,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1968, No. 106, §9.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101643",
  "website_law_id": 101643,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:5fabaab11207fc25cc1c1f10064e0a5b8119c9c696f2769e87fbeb8f950e5ffa",
  "schema_version": "1.0.0"
}