{"data":{"id":"us-ne/neb.-rev.-stat.-77-2760","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2760","heading":"Income tax; accounting method.","body":"(1) For purposes of the income tax imposed by the provisions of the Nebraska Revenue Act of 1967, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes.\n(2) If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of the income tax provisions of the Nebraska Revenue Act of 1967 shall similarly be changed.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2760","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"edf1d618cdf9e0fe0b80bd9fcba2583a635e9a716867065fd0155daa57f76350","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2759","next":"us-ne/neb.-rev.-stat.-77-2761"},"notice":"GroundRules: Original legal text. Not legal advice."}