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The Louisiana Department of Revenue has drafted an emergency regulation regarding the Louisiana net capital gains deduction, Louisiana Administrative Code 61:I.1312.  The emergency regulation will be published in the January 20, 2024 issue of the Louisiana Register, but the rule is effective for all transactions occurring on or after January 1, 2024.  The emergency regulation will be in effect for 180 days, unless renewed or revoked, or until the adoption of the final regulation, whichever comes first.

Read the full post on the Gulf Coast Business Law Blog here.

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