316 Neb. Admin. Code, ch. 25, § 004

Current through September 17, 2024

Section 316-25-004 - METHODS OF ACCOUNTING

004.01 In computing income tax imposed under the Nebraska Revenue Act of 1967, as amended, the partnership's method of accounting must be the same as its method of accounting used for federal income tax purposes.

316 Neb. Admin. Code, ch. 25, § 004

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