Nev. Admin. Code § 361.324

Current through December 12, 2024
Section 361.324 - "Interperiod allocation" defined

"Interperiod allocation" means an assignment of expenses to a certain period rather than to the period in which the expenses occurred. Income tax expense is so handled in normalization accounting.

Nev. Admin. Code § 361.324

Tax Comm'n, Property Tax Reg. part No. 15, eff. 10-30-79

NRS 360.090, 361.320