Chapter 23 - FIDUCIARY INCOME TAX REGULATIONS
- Section 316-23-001 - DEFINITION OF THE TERM RESIDENT ESTATE OR TRUST
- Section 316-23-002 - DEFINITION OF THE TERM NONRESIDENT ESTATE OR TRUST-DOMICILE
- Section 316-23-003 - ENTITIES WHICH ARE NOT INCLUDED IN THE TAXATION OF ESTATES AND TRUSTS
- Section 316-23-004 - TAXATION OF RESIDENT AND NONRESIDENT ESTATES AND TRUSTS
- Section 316-23-005 - [Repealed]
- Section 316-23-006 - FIDUCIARIES FOR NONRESIDENT ALIEN BENEFICIARIES
- Section 316-23-007 - NONRESIDENT BENEFICIARIES-AGREEMENT TO PAY TAX-WITHHOLDING FROM BENEFICIARY
- Section 316-23-008 - CREDITS AGAINST THE NEBRASKA TAX
- Section 316-23-009 - FILING OF RETURNS AND PAYMENT OF TAX
- Section 316-23-010 - ADJUSTMENTS OF FEDERAL INCOME TAX
- Section 316-23-011 - METHODS OF ACCOUNTING
- Section 316-23-012 - RECORDS
- Section 316-23-013 - LOSS CARRYOVER AND CARRYBACK
- Section 316-23-014 - ADJUSTMENTS OF ANOTHER STATE'S FIDUCIARY INCOME TAX