Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-6915
Related taxpayers, defined
Official textnebraskalegislature.gov
Related taxpayers shall include any corporations that are part of a unitary business under the Nebraska Revenue Act of 1967 but are not part of the same corporate taxpayer, any business entities that are not corporations but which would be a part of the unitary business if they were corporations, and any business entities if at least fifty percent of such entities are owned by the same persons or related taxpayers and family members as defined in the ownership attribution rules of the Internal Revenue Code of 1986, as amended
Source: view the official text
In this chapter (40 sections)
- 77-6404 · Imposition of sales and use tax; limitation
- 77-6405 · Property tax levy; required
- 77-6406 · Act, termination
- 77-6605 · Program certification application; consideration; limitations
- 77-6606 · Tax credit; application; contents; requirements; approval;…
- 77-6607 · Tax credit; amount; use; how claimed
- 77-6608 · Tax credit; reduction, termination, or rescission; repayment…
- 77-6609 · Trade secret; confidentiality
- 77-6610 · Reports
- 77-6611 · Rules and regulations
- 77-6701 · Act, how cited
- 77-6702 · Terms, defined
- 77-6703 · Tax credit for school district taxes paid
- 77-6704 · Tax credit; refundable; procedure for certain taxpayers
- 77-6705 · Rules and regulations
- 77-6706 · Tax credit for community college taxes paid
- 77-6911 · Performance period, defined
- 77-6912 · Qualified location, defined
- 77-6913 · Qualified property, defined
- 77-6914 · Ramp-up period, defined
- 77-6915 · Related taxpayers, defined
- 77-6916 · Taxpayer, defined
- 77-6917 · Wages, defined
- 77-6918 · Year, defined
- 77-6919 · Incentives; application; contents; fee; approval; conditions;…
- 77-6920 · Tax credits; conditions; amounts; teleworker; treatment
- 77-6921 · Existing business acquisition, disposal, reorganization, or…
- 77-6922 · Tax credits; use
- 77-6923 · Tax credits; recapture; amount; deadline
- 77-6924 · Employees; verification of status required; exclusions
- 77-6925 · Incentives; transfer; when
- 77-6926 · Refunds; interest not allowable
- 77-6927 · Base-year employment levels; review and certification; effect
- 77-6928 · Reports
- 77-7001 · Act, how cited
- 77-7002 · Terms, defined
- 77-7003 · Tax credit; eligibility; amount; use; application
- 77-7004 · Tax credit; application; approval; limitation; department;…
- 77-7005 · Tax credit; how claimed; excess; how treated
- 77-7006 · Tax credit; distribution