Louisiana Revised Statutes 47:287.746 – Adjustments to income and deductions
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Terms Used In Louisiana Revised Statutes 47:287.746
- Federal law: means the Internal Revenue Code of 1986, as amended, (Title 26 United States Code) and applicable U. See Louisiana Revised Statutes 47:287.701
Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part. Such increase or decrease shall be as prescribed by the secretary.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.