{"data":{"id":"us-ne/neb.-rev.-stat.-77-1104","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1104","heading":"Credit allowance date, defined.","body":"Credit allowance date means, with respect to any qualified equity investment:\n(1) The date on which such investment is initially made; and\n(2) Each of the six anniversary dates of such date thereafter.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1104","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"72f268a5b8d7a9b400098bba31b9135f53aaed423ad4588ece39e562077d9a41","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1103","next":"us-ne/neb.-rev.-stat.-77-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}