Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 24 - CORPORATION INCOME TAX
- Section 316-24-001 - ENTITIES SUBJECT TO THE CORPORATION INCOME TAX
- Section 316-24-002
- Section 316-24-003 - EXEMPT ORGANIZATIONS
- Section 316-24-004
- Section 316-24-005
- Section 316-24-006
- Section 316-24-007
- Section 316-24-008 - CORPORATE INCOME TAX: RATE OF TAX
- Section 316-24-009
- Section 316-24-010
- Section 316-24-011
- Section 316-24-012
- Section 316-24-013
- Section 316-24-014
- Section 316-24-015 - SEPARATE ACCOUNTING
- Section 316-24-016
- Section 316-24-017
- Section 316-24-018
- Section 316-24-019
- Section 316-24-020
- Section 316-24-021
- Section 316-24-022
- Section 316-24-023
- Section 316-24-024
- Section 316-24-025
- Section 316-24-026
- Section 316-24-027
- Section 316-24-028
- Section 316-24-029
- Section 316-24-030
- Section 316-24-031
- Section 316-24-032
- Section 316-24-033
- Section 316-24-034
- Section 316-24-035
- Section 316-24-036
- Section 316-24-037
- Section 316-24-038
- Section 316-24-039
- Section 316-24-040
- Section 316-24-041
- Section 316-24-042
- Section 316-24-043
- Section 316-24-044
- Section 316-24-045
- Section 316-24-046
- Section 316-24-047
- Section 316-24-048
- Section 316-24-049
- Section 316-24-050
- Section 316-24-051
- Section 316-24-052
- Section 316-24-053
- Section 316-24-054
- Section 316-24-055
- Section 316-24-056
- Section 316-24-057
- Section 316-24-058
- Section 316-24-059
- Section 316-24-060
- Section 316-24-061
- Section 316-24-062
- Section 316-24-063
- Section 316-24-101 - DEFINITIONS
- Section 316-24-105 - APPORTIONMENT
- Section 316-24-110 - BUSINESS ENTITY
- Section 316-24-115 - BUYER
- Section 316-24-125 - COMPENSATION
- Section 316-24-130 - DEPARTMENT
- Section 316-24-135 - DOING BUSINESS IN NEBRASKA
- Section 316-24-140 - FEDERAL TAXABLE INCOME
- Section 316-24-145 - FINANCIAL INSTITUTION
- Section 316-24-150 - IRC
- Section 316-24-155 - NEXUS
- Section 316-24-160 - PASS-THROUGH ENTITY
- Section 316-24-165 - PARTNERSHIP
- Section 316-24-170 - S CORPORATION
- Section 316-24-175 - TAXABLE IN ANOTHER STATE
- Section 316-24-180 - TAXPAYER
- Section 316-24-185 - UNITARY BUSINESS
- Section 316-24-205 - DOING BUSINESS IN NEBRASKA
- Section 316-24-211 - METHODS OF ACCOUNTING
- Section 316-24-215 - RECORDS
- Section 316-24-221 - INCOME OF A BUSINESS ENTITY SUBJECT TO NEBRASKA TAX
- Section 316-24-223 - INCOME TAX RETURNS; FILING REQUIREMENTS; DUE DATES; AND PAYMENT OF TAX
- Section 316-24-225 - INCOME TAX RETURNS; PASS-THROUGH ENTITIES; INCOME TAX WITHHOLDING FROM NONRESIDENT INDIVIDUAL OWNERS
- Section 316-24-227 - INCOME TAX RETURNS; EXTENSIONS OF TIME FOR FILING OR PAYMENT
- Section 316-24-229 - SHORT TAX YEAR RETURNS
- Section 316-24-235 - NEBRASKA ADJUSTMENTS TO FEDERAL TAXABLE INCOME
- Section 316-24-241 - CORPORATE TAXPAYER; NEBRASKA NET OPERATING LOSSES COMPUTATION: NEBRASKA NET OPERATING LOSS CARRYOVER; LIMITATIONS
- Section 316-24-245 - CORPORATE TAXPAYER; CAPITAL LOSSES; COMPUTATION; LIMITATIONS
- Section 316-24-251 - PASS-THROUGH ENTITIES; SCHEDULE REQUIRED NEBRASKA SCHEDULE K-1N
- Section 316-24-255 - REPORTING ADJUSTMENTS TO FEDERAL INCOME TAX
- Section 316-24-258 - REPORTING ADJUSTMENTS MADE BY ANOTHER STATE
- Section 316-24-261 - EXAMINATION FOR MATHEMATICAL OR CLERICAL ERRORS AND DEFICIENCIES
- Section 316-24-265 - PENALTIES
- Section 316-24-301 - APPORTIONABLE AND NONAPPORTIONABLE INCOME
- Section 316-24-305 - APPORTIONMENT FORMULA
- Section 316-24-311 - SALES FACTOR; IN GENERAL
- Section 316-24-315 - SALES FACTOR; BUSINESS ENTITIES AS OWNERS IN A PARTNERSHIP OR JOINT VENTURE
- Section 316-24-323 - SALES FACTOR; SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA
- Section 316-24-326 - SALES FACTOR; SALES OF TANGIBLE PERSONAL PROPERTY TO THE U.S. GOVERNMENT IN NEBRASKA
- Section 316-24-329 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING BEFORE JANUARY 1, 2014
- Section 316-24-331 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
- Section 316-24-333 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SERVICES
- Section 316-24-335 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; INTANGIBLE PROPERTY
- Section 316-24-337 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; LEASING TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SELLING OR LEASING REAL PROPERTY IN NEBRASKA
- Section 316-24-338 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SALE NOT SPECIFICALLY ADDRESSED
- Section 316-24-341 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; AIRLINES
- Section 316-24-342 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; PIPELINE COMPANIES
- Section 316-24-343 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; TRUCKING COMPANIES
- Section 316-24-347 - SPECIAL APPORTIONMENT RULES; ALL TAX YEARS; INSURANCE COMPANIES
- Section 316-24-361 - PROPERTY FACTOR; SCOPE
- Section 316-24-362 - PROPERTY FACTOR; IN GENERAL
- Section 316-24-363 - PROPERTY FACTOR; NUMERATOR AND DENOMINATOR
- Section 316-24-364 - PROPERTY FACTOR; VALUATION OF OWNED PROPERTY
- Section 316-24-365 - PROPERTY FACTOR; VALUATION OF LEASED OR RENTED PROPERTY
- Section 316-24-367 - PROPERTY FACTOR; CONSISTENCY IN REPORTING
- Section 316-24-371 - PAYROLL FACTOR; SCOPE
- Section 316-24-372 - PAYROLL FACTOR; IN GENERAL
- Section 316-24-373 - PAYROLL FACTOR; NUMERATOR AND DENOMINATOR
- Section 316-24-375 - PAYROLL FACTOR; CONSISTENCY IN REPORTING
- Section 316-24-381 - SPECIAL APPORTIONMENT
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