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New Hampshire RSA — Title V (Taxation)

RSA 77-A:3-b

Adjustments; Internal Revenue Code Provisions. –

Official textgencourt.state.nh.us

In determining gross business profits for any period, before net operating loss and special deductions, a business organization shall apply the provisions of the United States Internal Revenue Code consistent with the provisions of this chapter, with the following adjustments:
I. The United States Internal Revenue Code shall be applied without section 168(k) of such code.
II. [Repealed.]
III. The United States Internal Revenue Code shall be applied without section 181 of such code.
IV. Section 179 of the Internal Revenue Code shall be applied as provided in RSA 77-A:3-a.

Last amended: Source. 2016, 295:2, eff. June 21, 2016. 2019, 346:205, eff. Jan. 1, 2020.

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In this chapter (40 sections)
  1. 77-A:1 · Definitions. –
  2. 77-A:2 · Imposition of Tax. –
  3. 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982. –
  4. 77-A:2-b · Conditions for Employment of Only Water's Edge Combination. –
  5. 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998. –
  6. 77-A:3 · Apportionment. –
  7. 77-A:3-a · Expense Deductions. –
  8. 77-A:3-b · Adjustments; Internal Revenue Code Provisions. –
  9. 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection…
  10. 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities. –
  11. 77-A:4 · Additions and Deductions. –
  12. 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases. –
  13. 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under…
  14. 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020. –
  15. 77-A:5 · Credits. –
  16. 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014. –
  17. 77-A:5-b · Election and Reporting for Qualified Investment Companies. –
  18. 77-A:5-c · Election and Reporting for Qualified Regenerative…
  19. 77-A:6 · Returns, Declarations, and Combined Reporting. –
  20. 77-A:7 · Payments Due With Returns and With Estimates. –
  21. 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991. –
  22. 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021. –
  23. 77-A:8 · Additional Returns. –
  24. 77-A:9 · Extension of Time for Returns. –
  25. 77-A:10 · Corrections. –
  26. 77-A:11 · Taxpayer Records. –
  27. 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
  28. 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
  29. 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
  30. 77-A:15 · Administration. –
  31. 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
  32. 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
  33. 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing.…
  34. 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
  35. 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984. –
  36. 77-A:20-a · Distribution of Funds. –
  37. 77-A:21 · Severability. –
  38. 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
  39. 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
  40. 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020. –
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