"Internal Revenue Code (IRC)" means the United States Internal Revenue Code of 1986, as amended.
N.H. Admin. Code § Rev 901.14
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; 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 (from Rev 901.12 ); renumbered by #9843 (from Rev 901.15 ) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.13 )