Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-23-011
Methods of Accounting
Official textrevenue.nebraska.gov
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.)
Source: view the official text
In this chapter (13 sections)
- 316-23-001 · Definition of the Term Resident Estate or Trust
- 316-23-002 · Definition of the Term Nonresident Estate or Trust Domicile
- 316-23-003 · Entities which are not Included in the Taxation of Estates…
- 316-23-004 · Taxation of Resident and Nonresident Estates and Trusts
- 316-23-006 · Fiduciaries for Nonresident Alien Beneficiaries
- 316-23-007 · Nonresident Beneficiaries - Agreements to Pay -…
- 316-23-008 · Credits Against the Nebraska Tax
- 316-23-009 · Filing of Returns and Payment of Tax
- 316-23-010 · Adjustments of Federal Income Tax
- 316-23-011 · Methods of Accounting
- 316-23-012 · Records
- 316-23-013 · Loss Carryover and Carryback
- 316-23-014 · Adjustments of Another State's Fiduciary Income Tax