COMPUTATION OF NET INCOME

Sections

• § 47:131 Determination of amount of, and recognition of, gain or loss active
• § 47:132 Recognition of gain or loss; general rule active
• § 47:133 Recognition of gain or loss; exchanges solely in kind active
• § 47:134 Receipt of additional consideration active
• § 47:135 Exclusion from income; property received in certain corporate liquidations active
• § 47:136 Recognition of gain or loss; involuntary conversions active
• § 47:137 Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property active
• § 47:138 Definitions relating to corporate reorganizations active
• § 47:139 Adjusted basis for determining gain or loss active
• § 47:140 Unadjusted basis; in general active
• § 47:141 Unadjusted basis; inventories active
• § 47:142 Unadjusted basis; gifts after December 31, 1933 active
• § 47:143 Unadjusted basis; transfer in trust after December 31, 1933 active
• § 47:144 Unadjusted basis; gift or transfer in trust before January 1, 1934 active
• § 47:145 Unadjusted basis; property transmitted at death active
• § 47:146 Unadjusted basis; tax free exchanges generally active
• § 47:147 repealed
• § 47:148 Basis to corporations active
• § 47:149 Unadjusted basis; involuntary conversions active
• § 47:150 Unadjusted basis; wash sales of stock active
• § 47:151 Unadjusted basis; property acquired during affiliation active
• § 47:152 Basis of property received in liquidations active
• § 47:153 Unadjusted basis; property converted from personal use active
• § 47:154 repealed
• § 47:155 Unadjusted basis; property acquired before January 1, 1934 active
• § 47:156 Adjustments in basis for determining gain or loss active
• § 47:157 Basis for depreciation active
• § 47:158 Basis for depletion active
• § 47:159 Distributions by corporations active
• § 47:160 Loss from wash sales of stock or securities active
• § 47:161 Income from sources partly within and partly without the State of Louisiana active
• § 47:162 Fiduciary returns active
• § 47:163 Closing by collector of taxable year active
• § 47:164 Information required and withholding of tax at source active
• § 47:165 Information by corporations active
• § 47:166 Returns of brokers active
• § 47:167 Collection of foreign items active