316 NAC 23-011. Methods of Accounting

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