Usufruct
R.S. 47:76

Items not deductible; amounts allocable to income not taxed ACTIVE

In computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter, and any amount otherwise allowable as a deduction which is allocable to income which, for any reason whatsoever, will not bear the tax imposed by this Chapter.

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Cite R.S. 47:76

Bluebook
La. Rev. Stat. Ann. § 47:76 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-76
BibTeX
@misc{larevstat-47-76,
  title        = {La. Rev. Stat. Ann. § 47:76},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-76},
  note         = {Snapshot 2026-05-22}
}