§ 43-931 – Change of accounting period; computation of income; due date of return

43-931. Change of accounting period; computation of income; due date of return If a separate return is made under section 443 of the internal revenue code on account of a change in the accounting period, and in all other cases in which a separate return is required or allowed by treasury regulations to be made […]

§ 43-932 – Return for a taxpayer not in existence throughout a complete taxable year

43-932. Return for a taxpayer not in existence throughout a complete taxable year In the case of a taxpayer not in existence during the whole of an annual accounting period ending on the last day of a month or if the taxpayer has no annual accounting period or does not keep books during the whole […]