Article 1. Accounting Considerations

Sec 43-901. Accounting period and method

Sec 43-902. Change of accounting period

Sec 43-903. Period in which income items to be included

Sec 43-904. Inclusion of income in the case of non-interest-bearing obligations issued at a discount

Sec 43-905. Period in which deductions and credits to be taken

Article 2. Change in Law; Effect on Fiscal Year Taxpayer

Sec 43-921. Computation of tax when law changed

Sec 43-922. Payment or refund of tax when law changed

Sec 43-923. Change in tax rates

Article 3. Returns for a Period of Less Than Twelve Months

Sec 43-931. Change of accounting period; computation of income; due date of return

Sec 43-932. Income placed on an annual basis

Sec 43-933. Alternative computation of short period income

Sec 43-934. Return for a taxpayer not in existence throughout a complete taxable year

Article 4. Allocation of Income and Deductions by the Department

Sec 43-941. Allocation in the case of affiliated taxpayers

Sec 43-942. Allocation in the case of controlled corporations

Sec 43-943. Allocation in the case of husband and wife

Sec 43-944. Disclosure by department of basis of allocation

Sec 43-945. Allocation of personal and dependency exemptions

Sec 43-946. Transactions between corporations and affiliated taxpayers

Sec 43-947. Consolidated returns by an affiliated group of corporations; definitions

Article 5. Transferee Liability

Sec 43-951. Assessment against transferee for tax

Sec 43-952. Liability of transferee of assets

Sec 43-953. Period of limitation relating to transferees

Article 6. Items Not Deductible

Sec 43-961. Items not deductible in computation of taxable income