N.H. Code Admin. R. Rev 301.30

Current through Register No. 25, June 20, 2024

Section Rev 301.30 - S Corporation

"S corporation" means a business organization, for federal income tax purposes, as defined within section 1361 of the IRC.

N.H. Code Admin. R. Rev 301.30

#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

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.

Renumbered from Rev 301.30 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.30) renumbered by #13177 (formerly Rev 301.29). Expires 8/9/2027.