Special Adjustments. –

The following adjustments shall be made to the enterprise value tax base in determining taxable enterprise value tax base:
I. In the case of a business enterprise, the enterprise value tax base of which includes compensation derived from self-employment income subject to tax under section 1401 of the United States Internal Revenue Code, a deduction of such amounts of compensation as are retained for use in the business enterprise, except that no amount of compensation deducted under RSA 77-A:4, III shall be included in this deduction. The burden shall be upon the business enterprise to show that any amounts deducted have actually been retained for use in the business enterprise.
II. In the case of a business enterprise which is a corporation, a deduction of an amount equal to dividends received from another corporation which have previously been included in the payor corporation's taxable enterprise value tax base subject to taxation under this chapter and which payor corporation is, at the close of the day on which such dividend is received, a member of the same affiliated group as the corporation receiving the dividend. For purposes of this section, the term "affiliated group" shall have the meaning given such terms by section 1504(a) of the United States Internal Revenue Code, except that for such purposes sections 1504(b)(2), 1504(b)(4), and 1504(c) thereof shall not apply.
III. In the case of a business enterprise which is not a corporation, a deduction of an amount equal to dividend distributions received from another business enterprise which have previously been included in the payor business enterprise's taxable enterprise value tax base subject to taxation under this chapter and which payor business enterprise is, at the close of the day on which such dividend is received, a member of the same affiliated group as the business enterprise receiving the dividend distribution. For purposes of this section, the term "affiliated group" shall be determined by rules adopted by the commissioner similar to those applicable to corporations in paragraph II.