https://openjurist.org/state-code/fl/220/toc/XIV.220.V
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Chapter 220 — Income Tax Code
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TAXATION AND FINANCE
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INCOME TAX CODE
Part
ACCOUNTING
Fla. Stat. § 220.41
— Taxable year
Fla. Stat. § 220.42
— Methods of accounting
Fla. Stat. § 220.43
— Reference to federal determinations
Fla. Stat. § 220.44
— Adjustments