§ 43-901 – Taxable income computation

43-901. Taxable income computation Taxable income shall be computed on the basis of the taxpayer’s taxable year as defined in section 441 of the internal revenue code.

§ 43-902 – Period in which deductions and credits to be taken

43-902. Period in which deductions and credits to be taken The deductions and credits provided for in this title shall be taken for the taxable year in which " paid or accrued" or " paid or incurred" , dependent upon the method of accounting upon the basis of which the taxable income is computed, unless […]