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  1. LII
  2. State Regulations
  3. Nebraska Administrative Code
  4. Topic - REVENUE, DEPARTMENT OF
  5. Title 316 - NEBRASKA DEPARTMENT OF REVENUE
  6. Chapter 23 - FIDUCIARY INCOME TAX REGULATIONS

Chapter 23 - FIDUCIARY INCOME TAX REGULATIONS

  • State Regulations
  • Compare
  1. § 316-23-001 - DEFINITION OF THE TERM RESIDENT ESTATE OR TRUST
  2. § 316-23-002 - DEFINITION OF THE TERM NONRESIDENT ESTATE OR TRUST-DOMICILE
  3. § 316-23-003 - ENTITIES WHICH ARE NOT INCLUDED IN THE TAXATION OF ESTATES AND TRUSTS
  4. § 316-23-004 - TAXATION OF RESIDENT AND NONRESIDENT ESTATES AND TRUSTS
  5. § 316-23-005 - [Repealed]
  6. § 316-23-006 - FIDUCIARIES FOR NONRESIDENT ALIEN BENEFICIARIES
  7. § 316-23-007 - NONRESIDENT BENEFICIARIES-AGREEMENT TO PAY TAX-WITHHOLDING FROM BENEFICIARY
  8. § 316-23-008 - CREDITS AGAINST THE NEBRASKA TAX
  9. § 316-23-009 - FILING OF RETURNS AND PAYMENT OF TAX
  10. § 316-23-010 - ADJUSTMENTS OF FEDERAL INCOME TAX
  11. § 316-23-011 - METHODS OF ACCOUNTING
  12. § 316-23-012 - RECORDS
  13. § 316-23-013 - LOSS CARRYOVER AND CARRYBACK
  14. § 316-23-014 - ADJUSTMENTS OF ANOTHER STATE'S FIDUCIARY INCOME TAX

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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