"Net profit from such business activity" as used in RSA 77-A:1, III(e), means the amount of net income from business activity as is determinable under the provisions of the IRC for corporations and applied within the provisions of RSA 77-A for such business organizations.
N.H. Admin. Code § Rev 301.23
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06