Nebraska Statutes

§ 77-2104 — Tax; net transfer; follow federal rules and regulations

Nebraska § 77-2104
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-2104 (Tax; net transfer; follow federal rules and regulations) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Neb. Rev. Stat. § 77-2104 (2026).

Text

The rules and regulations for determining the amount of net transfer upon which the transfer or excise tax imposed under sections 77-2101 to 77-2116 shall be based, shall, insofar as applicable, be the same rules and regulations adopted by the Commissioner of Internal Revenue for determining the net transfer under Chapters 11 and 13 of the Internal Revenue Code.

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Legislative History

Source: Laws 1929, c. 73, § 4, p. 254; C.S.1929, § 77-2304; R.S.1943, § 77-2104; Laws 1984, LB 962, § 6; Laws 1992, LB 1004, § 8; Laws 1995, LB 574, § 71; Laws 2002, LB 905, § 7.

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Bluebook (online)
Nebraska § 77-2104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2104.