316 Neb. Admin. Code, ch. 23, § 011

Current through September 17, 2024

Section 316-23-011 - METHODS OF ACCOUNTING

011.01 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 method used for federal income tax purposes.

316 Neb. Admin. Code, ch. 23, § 011

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