Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 25 - PARTNERSHIP INCOME TAX REGULATIONS
Section 316-25-004 - METHODS OF ACCOUNTING
Universal Citation: 316 NE Admin Rules and Regs ch 25 ยง 004
Current through March 20, 2024
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.
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