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Louisiana Administrative Code

Chapter 11

Corporation Income Tax

State of Louisiana

1114Modifications of Federal Gross Income 1115Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees 1122Taxes Not Deductible 1130Computation of Net Allocable Income from Louisiana Sources 1132Computation of Net Apportionable Income from Louisiana Sources 1134Determination of Louisiana Apportionment Percent 1135Sourcing of Sales other than Sales of Tangible Personal Property 1136Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor 1137Exceptions to Taxable Year of Inclusion; Taxable Year Deductions Taken 1140Exemption from Tax on Corporations 1147Notice of Regulation, Requiring Records, Statements and Special Returns 1148Corporation Returns 1168Notice of Fiduciary Relationship 1175Definition of Separate Corporation Basis 1189Situs of Stock Canceled or Redeemed in Liquidation 1195Health Insurance Credit for Contractors of Public Works