"Distributions" means a transfer of property from an organization to its shareholders or interest-holders solely as a result of their ownership interest in such organization.
N.H. Admin. Code § Rev 901.08
#4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #9658, eff 2-24-10; ss by #9843, eff 12-23-10 (formerly Rev 901.08) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.07)