Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 2400 - BUSINESS ENTERPRISE TAX
Part Rev 2401 - DEFINITIONS
Section Rev 2401.11 - Net earnings from self-employment

N.H. Admin. Code § Rev 2401.11

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Current through Register No. 50, December 12, 2024
Section Rev 2401.11 - Net earnings from self-employment

"Net earnings from self-employment" means the gross income derived by a business enterprise from trade or business carried on by the enterprise less deductions, not including those for guaranteed payments, allowed by chapter 1 of the IRC and attributable to such trade or business.

N.H. Admin. Code § Rev 2401.11

INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07; renumbered by #11044, eff 2-24-16 (from Rev 2401.08)

New. #9065, eff 1-10-08 (formerly Rev 2401.16); ss by #11032, eff 1-29-16; (from Rev 2401.07); renumbered by #11044 (formerly Rev 2401.08); renumbered by #13177 (formerly Rev 2401.10)

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.
Renumbered by Rev 2401.08 Volume XXXVI Number 10, Filed March 10, 2016, Proposed by #11044, Effective 2/24/2016, Expires 2/24/2026.