N.H. Admin. Code § Rev 901.09

Current through Register No. 45, November 7, 2024
Section Rev 901.09 - Dividend

"Dividend" means an amount of property distributed, with respect to their ownership interest, other than in liquidation of the organization, to shareholders or interest-holders of an organization from:

(a) Current year profit; or
(b) Accumulated profits of such entity.

N.H. Admin. Code § Rev 901.09

#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; renumbered by #9658 (from Rev 901.08); renumbered by #9843 (from Rev 901.09) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.08)

Renumbered by Rev 901.08 Volume XXXV Number 14, Filed April 9, 2015, Proposed by #10795, Effective 3/11/2015, Expires 3/11/2025.