316 Neb. Admin. Code, ch. 22, § 016

Current through September 17, 2024

Section 316-22-016 - METHODS OF ACCOUNTING

016.01 In computing income tax imposed under the Nebraska Revenue Act of 1967, as amended, the taxpayer's method of accounting must be the same as his or her method of accounting used for federal income tax purposes.

316 Neb. Admin. Code, ch. 22, § 016

Sections 77-2760, and 77-2772, R.R.S. 1943. September 15, 1975.