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Current as of January 01, 2023 | Updated by Findlaw Staff
A corporation shall receive the benefit of the deductions and credits allowed to it in this Chapter only by filing or causing to be filed with the collector a true and accurate return of its total income received from all sources in the United States, in the manner prescribed in this Chapter, including therein all the information which the collector may deem necessary for the calculation of such deductions and credits.
Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 247. Allowance of deductions and credits - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-247/
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