Section 316-24-125 - COMPENSATION125.01 Compensation has the meaning provided in Neb. Rev. Stat. § 77-2734.04(8). Compensation includes the value of the board, rent housing, lodging, or other benefits or services furnished to employees by the taxpayer in return for personal services, if the value received constitutes income to the recipient under the IRC.316 Neb. Admin. Code, ch. 24, § 125
Adopted effective 7/5/2020