77-2104 Tax; net transfer; follow federal rules and regulations.
77-2104. Tax; net transfer; follow federal rules and regulations.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. SourceLaws 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.