{"data":{"id":"us-ky/krs-67.765","jurisdiction":"us-ky","citation":"KRS 67.765","heading":"Use of tax year and accounting methods required for federal income tax","body":"purposes.\nIf a business entity makes, or is required to make, a federal income tax return, the net\nprofit or gross receipts shall be computed for the purposes of KRS 67.750 to 67.79 0 on\nthe basis of the same calendar or fiscal year required by the federal government, and shall\nemploy the same methods of accounting required for federal income tax purposes.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23787","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"592e80ca57cd5d9753dd97cd1f16b915e198ecf062bf4be62c807f78a9c33f8e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.764","next":"us-ky/krs-67.766"},"notice":"GroundRules: Original legal text. Not legal advice."}