La. Rev. Stat. § 47:201

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SUBPART D. PARTNERSHIPS

Notes of Decisions

Cited in 3 cases, 1961–2005 · leading case: Bridges v. Autozone Properties, Inc.

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Bridges v. Autozone Properties, Inc. (2005) la “R.S. 47:201 provides as follows: A partnership, as such, shall not be subject to the income tax imposed by this Chapter, but those partnerships having any member who is not an individual or who is not a resident of Louisiana shall be required to file a partnership return of…”

Unocal Pipeline Co. v. Kennedy (2004) lactapp · cites it 2× “Similar provisions are found in LSA-R.S. 47:201 through 220.3. . Every partnership (as defined in Section 761(a) of the IRC) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by Subtitle A, and such other…”

L. L. Sugar v. State ex rel. Collector of Revenue (1961) lactapp “However, our State Income Tax Statute, LSA-R.S. 47:201 et seq., provides, inter alia, that the income of a partnership shall be computed in the same manner and upon the same basis as that of an individual.”

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