§287.77.  Computation of Louisiana net income or loss

Louisiana net income or loss of a corporation is determined by applying the allocation and apportionment provisions of this Part to the corporation's gross income, allowable deductions, and net income for a taxable year as determined and computed pursuant to this Part.  

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.