316 NAC 22-016

316 NAC 22-016. METHODS OF ACCOUNTING

Last amended: 2009Year: 2026Length: 50 wordsOfficial source

Cite as Neb. Admin. Code tit. 316, ch. 22, § 016

REG-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. (Sections 77-2760, and 77-2772, R.R.S. 1943. September 15, 1975.)
316 NAC 22-016: 316 NAC 22-016. METHODS OF ACCOUNTING | Justis AI