{"data":{"id":"us-nh/rsa-77-a-3-b","jurisdiction":"us-nh","citation":"RSA 77-A:3-b","heading":"Adjustments; Internal Revenue Code Provisions.","body":"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:\nI. The United States Internal Revenue Code shall be applied without section 168(k) of such code.\nII. [Repealed.]\nIII. The United States Internal Revenue Code shall be applied without section 181 of such code.\nIV. Section 179 of the Internal Revenue Code shall be applied as provided in RSA 77-A:3-a.","path":["Title V: TAXATION","Chapter 77-A: BUSINESS PROFITS TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-A/77-A-3-b.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:40:17Z","sha256":"346c9d8086f3c805cc6b6a991dbd62fca436408457a8ea50c3f3eb513439e07e","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-a-3-a","next":"us-nh/rsa-77-a-3-c"},"notice":"GroundRules: Original legal text. Not legal advice."}