Louisiana § RS 47:77 - Items not deductible; miscellaneous
Full text of Louisiana Louisiana Civil Code § RS 47:77 — Items not deductible; miscellaneous, with citation guidance and answers to common questions.
§ RS 47:77. Items not deductible; miscellaneous
Except as provided by R.S. 47:59.1, in computing net income, no deduction shall in any case be allowed in respect of:
(1) Personal, living, or family expenses;
(2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate, except as provided in R.S. 47:67;
(3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made;
(4) Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business, carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.
Amended by Acts 1954, No. 162, §2; Acts 1958, No. 169, §1; Acts 1994, No. 11, §1, eff. June 7, 1994.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:77
What does Louisiana Civil Code § RS 47:77 cover?
Section RS 47:77 ("Items not deductible; miscellaneous") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:77?
A common citation format is "Louisiana Civil Code § RS 47:77" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:77 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.