Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-24-044
Methods of Accounting
Official textrevenue.nebraska.gov
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.)
Source: view the official text
In this chapter (40 sections)
- 316-24-024 · Property Factor: In General (Repealed and Moved to
- 316-24-025 · Property Factor: Property Used (Repealed and Moved to
- 316-24-026 · Property Factor: Consistency In Reporting (Repealed and…
- 316-24-027 · Property Factor: Numerator (Repealed and Moved to
- 316-24-028 · Property Factor: Valuation Of Owned Property (Repealed and…
- 316-24-029 · Property Factor: Valuation Of Rented Property (Repealed…
- 316-24-030 · Property Factor: Averaging Property Values (Repealed and…
- 316-24-031 · Payroll Factor: In General (Repealed and Moved to
- 316-24-032 · Payroll Factor: Denominator (Repealed and Moved to
- 316-24-033 · Payroll Factor: Numerator (Repealed and Moved to
- 316-24-034 · Payroll Factor: Compensation Paid In This State (Repealed…
- 316-24-035 · Sales Factor: In General (Repealed and Moved to
- 316-24-036 · Sales Factor: Denominator (Repealed and Moved to
- 316-24-037 · Sales Factor: Numerator (Repealed and Moved to
- 316-24-038 · Sales Factor: Sale Of Tangible Personal Property In This…
- 316-24-039 · Sales Factor: Sale Of Tangible Personal Property to United…
- 316-24-040 · Sales Factor: Sales Other Than Sales Of Tangible Personal…
- 316-24-041 · Repealed
- 316-24-042 · Repealed
- 316-24-043 · Claims for Refund
- 316-24-044 · Methods of Accounting
- 316-24-045 · Partial-Year Returns
- 316-24-046 · Adjustments of Federal Income Tax
- 316-24-047 · Records
- 316-24-048 · Income from United States Government Obligations
- 316-24-049 · Special Rules: Airlines (Repealed and Moved to
- 316-24-050 · Income from U.S. Government Obligations - Tax Years…
- 316-24-051 · Domestic International Sales Corporations
- 316-24-052 · Foreign Dividend Deduction
- 316-24-053 · Combined Income Approach
- 316-24-054 · Single Return Filing Requirement
- 316-24-055 · Income Not Subject to Apportionment (Repealed and Moved to
- 316-24-056 · Corporation As Partner In A Partnership Or Joint Venture…
- 316-24-057 · Taxable in Another State
- 316-24-058 · Definitions
- 316-24-059 · Special Rules: Trucking Companies (Repealed and Moved to
- 316-24-060 · Net Operating Losses and Capital Losses
- 316-24-061 · Insurance Companies
- 316-24-062 · Special Rules: Pipeline Companies (Repealed and Moved to
- 316-24-063 · Adjustments of Income Taxable in Another State