New Hampshire § 77-A:3-b Adjustments;  Internal Revenue Code Provisions

New Hampshire Statutes

§ 77-A:3-b — Adjustments; Internal Revenue Code Provisions

New Hampshire § 77-A:3-b

Title VTAXATION

Ch. 77-ABUSINESS PROFITS TAX

This text of New Hampshire § 77-A:3-b (Adjustments; Internal Revenue Code Provisions) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 77-A:3-b (2026).

Text

In determining gross business profits for any period, before net operating loss and special deductions, a business organization shall apply the provisions of the United States Internal Revenue Code consistent with the provisions of this chapter, with the following adjustments:

I.The United States Internal Revenue Code shall be applied without section 168(k) of such code.

II.[Repealed.]

III.The United States Internal Revenue Code shall be applied without section 181 of such code.

IV.Section 179 of the Internal Revenue Code shall be applied as provided in RSA 77-A:3-a.

Free access — add to your briefcase to read the full text and ask questions with AI

In determining gross business profits for any period, before net operating loss and special deductions, a business organization shall apply the provisions of the United States Internal Revenue Code consistent with the provisions of this chapter, with the following adjustments:
I. The United States Internal Revenue Code shall be applied without section 168(k) of such code.
II. [Repealed.]
III. The United States Internal Revenue Code shall be applied without section 181 of such code.
IV. Section 179 of the Internal Revenue Code shall be applied as provided in RSA 77-A:3-a.