§ 43-961 – Items not deductible in computation of taxable income

43-961. Items not deductible in computation of taxable income In computing taxable income no deduction shall in any case be allowed in respect of: 1. Personal, living or family expenses, except medical expenses allowed pursuant to section 43-1042. 2. With respect to financial institutions, as defined in section 6-101, that portion of any amount otherwise […]