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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-2728

Income tax; partnership; income; how determined

Official textnebraskalegislature.gov

Each item of partnership income, gain, loss, or deduction shall have the same character for a partner under the provisions of the Nebraska Revenue Act of 1967 as it has for federal income tax purposes. Where an item is not characterized for federal income tax purposes, it shall have the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership

Last amended: Source Laws 1967, c. 487, § 28, p. 1583. Annotations Character of income realized by a partnership remains the same when a partner accounts for it. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-2715.06 · Repealed
  2. 77-2715.07 · Income tax credits
  3. 77-2715.08 · Capital gains; terms, defined
  4. 77-2715.09 · Capital stock; sale or exchange; extraordinary dividend…
  5. 77-2716 · Income tax; adjustments
  6. 77-2716.01 · Personal exemptions; standard deduction; computation
  7. 77-2716.02 · Repealed
  8. 77-2716.03 · Income tax; disallowance of itemized deductions;…
  9. 77-2717 · Income tax; estates; trusts; rate; fiduciary return;…
  10. 77-2718 · Repealed
  11. 77-2719 · Repealed
  12. 77-2720 · Repealed
  13. 77-2721 · Repealed
  14. 77-2722 · Repealed
  15. 77-2723 · Repealed
  16. 77-2724 · Nonresident estates or trusts; income; how determined
  17. 77-2725 · Nonresident estate or trust; share of income; how determined
  18. 77-2726 · Repealed
  19. 77-2727 · Income tax; partnership; subject to act; credit; election to…
  20. 77-2727.01 · Repealed
  21. 77-2728 · Income tax; partnership; income; how determined
  22. 77-2729 · Nonresident partner; income; how determined
  23. 77-2730 · Individual; resident estate or trust; income derived from…
  24. 77-2731 · Income tax; taxpayer; resident of more than one state; tax;…
  25. 77-2732 · Married persons; separate federal returns; joint returns; how…
  26. 77-2733 · Income tax; nonresident; income in Nebraska; method of…
  27. 77-2733.01 · Partial-year resident; determination of income
  28. 77-2734 · Repealed
  29. 77-2784 · Income tax; deficiency; waive restrictions
  30. 77-2785 · Income tax; assessment; deficiency; date
  31. 77-2786 · Deficiency determination; notice; limitation; extension of…
  32. 77-2787 · Income tax; erroneous refund; deficiency; limitation
  33. 77-2788 · Income tax; delinquency; interest
  34. 77-2789 · Income tax; failure to file return; penalty
  35. 77-2790 · Income tax; deficiency; interest; failure to report or file;…
  36. 77-2791 · Income tax; overpayment; refund; credit; Tax Commissioner;…
  37. 77-2792 · Income tax; Tax Commissioner; abate unpaid assessment; waive…
  38. 77-2793 · Claim for credit or refund; limitation
  39. 77-2794 · Income tax; overpayment; interest
  40. 77-2795 · Income tax; claim for refund; grounds; state; oral hearing
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