---
urn: urn:us-la:rs:47:41
citation: "R.S. 47:41"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart C"
acts_citations:
---

# Net income

"Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.