Sections
Article 1 Accounting Considerations 43-901 – 43-902
Article 2 Change in Law; Effect on Fiscal Year Taxpayer 43-921 – 43-923
Article 3 Returns for a Period of Less Than Twelve Months 43-931 – 43-932
Article 4 Allocation of Income and Deductions by the Department 43-941 – 43-947
Article 5 Transferee Liability 43-951 – 43-953
Article 6 Items Not Deductible 43-961