Chapter
GENERAL ACCOUNTING PROVISIONS
- Article 1 — Accounting Considerations2 sections§§ 43-901 · 43-902
- Article 2 — Change in Law; Effect on Fiscal Year Taxpayer3 sections§§ 43-921 · 43-922 · 43-923
- Article 3 — Returns for a Period of Less Than Twelve Months2 sections§§ 43-931 · 43-932
- Article 4 — Allocation of Income and Deductions by the Department7 sections§§ 43-941 · 43-942 · 43-943 · 43-944 · 43-945 · 43-946 · 43-947
- Article 5 — Transferee Liability3 sections§§ 43-951 · 43-952 · 43-953
- Article 6 — Items Not Deductible1 section§§ 43-961