Lack of Legislation Gives Broad Discretion to the Louisiana Department of Revenue Concerning the Taxation of a Qualified Subchapter S Subsidiary in Louisiana

Authors

Susan Kalinka

Keywords

Louisiana, Subchapter S corporations, Administrative discretion (Law)

Repository Citation

Susan Kalinka, Lack of Legislation Gives Broad Discretion to the Louisiana Department of Revenue Concerning the Taxation of a Qualified Subchapter S Subsidiary in Louisiana, 59 La. L. Rev. (1999)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol59/iss2/4