N.H. Code Admin. R. Rev 301.21
“Internal Revenue Code (IRC)” means the United States Internal Revenue Code as defined in RSA 77-A:1, XX, unless otherwise indicated.
Source. #4192, eff 12-23-86; amd by #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15 (from Rev 301.19) renumbered by #13177 (formerly Rev 301.20); ss by #14231, eff 4-3-25, EXPIRES 4-3-35