Florida Statutes Part V - Accounting (Ss. 220.41-220.44)

• 220.41 - Taxable Year.
  (1) For purposes of the tax imposed by this code and the returns required to be filed, the taxable year of a taxpayer shall be the...
• 220.42 - Methods Of Accounting.
  (1) For purposes of this code, a taxpayer’s method of accounting shall be the same as such taxpayer’s method of accounting for federal income tax purposes,...
• 220.43 - Reference To Federal Determinations.
  (1) To the extent not inconsistent with the provisions of this code or forms or regulations prescribed by the department, each taxpayer making a return under...
• 220.44 - Adjustments.
  If it appears to the director that any agreement, understanding, or arrangement exists between any taxpayers, or between any taxpayer and any other person, which...

Last modified: September 23, 2016