§287.81.  Items not deductible; amounts attributable to income not taxed

In computing Louisiana net income or Louisiana taxable income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is attributable to income which, for any reason whatsoever, will not bear the tax imposed by this Part.  

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