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Louisiana Revised Statutes Tit. 47, § 188. Imposition of tax on real estate investment trusts; computation

Current as of January 01, 2023 | Updated by FindLaw Staff

The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 188. Imposition of tax on real estate investment trusts; computation - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-188/

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