§300.4.  Intent, purpose

This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:

(1)  Simplifying preparation of Louisiana income tax returns by taxpayers.

(2)  Improving enforcement through better use of federal information.

(3)  Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.