43-932. Income placed on an annual
basis


If a separate return is made under section 43-931 on account of a change in the
accounting period, the taxable income, computed on the basis of the period for which the
separate return is made, referred to in this article as the "short period", shall be
placed on an annual basis by multiplying the amount thereof by twelve and dividing by the
number of months in the short period. The tax shall be such part of the tax computed on
such annual basis as the number of months in the short period is of twelve months.