43-903. Period in which income items to be
included


A. The amount of all items of gross income shall be included in the gross income
for the taxable year in which received by the taxpayer unless under the methods of
accounting permitted under section 43-901 any such items are to be properly accounted for
as of a different period.


B. In the case of the death of a taxpayer, whose taxable income is computed upon
the basis of the accrual method of accounting, amounts, except amounts includible in
computing a partner's taxable income under section 43-1412, accrued only by reason of the
death of the taxpayer shall not be included in computing taxable income for the period in
which falls the date of the taxpayer's death.