Usufruct
R.S. 47:56

Deductions from gross income; taxes on shareholders paid by corporation ACTIVE

A deduction for taxes allowed by R.S. 47:55 shall be allowed to a corporation in the case of taxes imposed upon a shareholder of the corporation upon his interest as shareholder which are paid by the corporation without reimbursement from the shareholder, but in such cases no deduction shall be allowed the shareholder for the amount of such taxes.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

No legislative history recorded.

Section navigation

Cite R.S. 47:56

Bluebook
La. Rev. Stat. Ann. § 47:56 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-56
BibTeX
@misc{larevstat-47-56,
  title        = {La. Rev. Stat. Ann. § 47:56},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-56},
  note         = {Snapshot 2026-05-22}
}