Section 316-24-165 - PARTNERSHIP165.01 Partnership, partner, partnership agreement, and liquidation of a partner's interest have the same meaning as those terms are used in the IRC.165.02 A federal classification of an entity as a partnership for tax purposes is the conclusive determination for Nebraska tax purposes, including an LLC classified for federal income tax purposes as a partnership.316 Neb. Admin. Code, ch. 24, § 165
Adopted effective 7/5/2020