Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-22-016
Methods of Accounting
Official textrevenue.nebraska.gov
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.)
Source: view the official text
In this chapter (15 sections)
- 316-22-001 · Definition of Resident Individual
- 316-22-002 · Computing the Nebraska Individual Income Tax
- 316-22-003 · Income of Nonresident Individual Subject to Nebraska…
- 316-22-004 · Income of Partial-Year Resident Individuals Subject to…
- 316-22-005 · Loss Carryover and Carryback
- 316-22-011 · Credit for Income Taxes Paid by a Resident to Another…
- 316-22-012 · Individual Income Tax Returns; Due Date, Payment of Tax,…
- 316-22-013 · Joint or Separate Returns
- 316-22-014 · Individual Income Tax: Extension of Time for Filing Return…
- 316-22-015 · Adjustments of Federal Individual Income Tax
- 316-22-016 · Methods of Accounting
- 316-22-017 · Records
- 316-22-018 · Adjustments of Another State's Individual Income Tax
- 316-22-019 · Credits Against the Nebraska Individual Income Tax
- 316-22-020 · Special Capital Gains