Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-25-004
Methods of Accounting
Official textrevenue.nebraska.gov
004.01 In computing income tax imposed under the Nebraska Revenue Act of 1967, as amended, the partnership’s method of accounting must be the same as its 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 (7 sections)
- 316-25-001 · Definition of Partnership Terms for Nebraska Tax Purposes
- 316-25-002 · Partners, Not the Partnership, Subject to Tax
- 316-25-003 · Taxation of Nonresident Partners
- 316-25-004 · Methods of Accounting
- 316-25-005 · Records
- 316-25-006 · Apportionment Formula - Multistate Operations
- 316-25-007 · Adjustments of Federal or Another State's Income Tax