316 NAC 24-044
316 NAC 24-044. METHODS OF ACCOUNTING
Cite as Neb. Admin. Code tit. 316, ch. 24, § 044
REG-24-044 METHODS OF ACCOUNTING
044.01 In computing the Nebraska corporate income tax, the method of accounting must be the same as the method used for federal income tax purposes.
(Sections 77-2760, and 77-2772, R.R.S. 1943. December 4, 1984.)