Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 2400 - BUSINESS ENTERPRISE TAX
Part Rev 2402 - COMPUTATION OF THE ENTERPRISE VALUE TAX BASE
Section Rev 2402.06 - Business Enterprises Whose Income or Expenses are Federally Reportable by the Owners

N.H. Admin. Code § Rev 2402.06

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Current through Register No. 45, November 7, 2024
Section Rev 2402.06 - Business Enterprises Whose Income or Expenses are Federally Reportable by the Owners

Business enterprises, other than grantor trusts, whose income or expenses are reportable by the true owners for federal income tax purposes, shall include all items associated with the enterprise value tax base on its business enterprise tax return.

N.H. Admin. Code § Rev 2402.06

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

New. #9065, eff 1-10-08

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.