143.291. Adjustments.
Adjustments.
143.291. In computing a taxpayer's taxable income for anytaxable year under a method of accounting different from themethod under which the taxpayer's taxable income for the previousyear was computed, there shall be taken into account thoseadjustments which are determined, under regulations prescribed bythe director of revenue, to be necessary solely by reason of thechange in order to prevent amounts from being duplicated oromitted.
(L. 1972 S.B. 549)Effective 1-1-73