“Net profit from such business activity”, pursuant to RSA 77-A:1, III(e), means the amount of net income from business activity as is determinable under the provisions of the IRC for corporations and applied within the provisions of RSA 77-A for such business organizations.

Source. #2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #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 301.22); renumbered by #12361 (from Rev 301.23) renumbered by #13177 (formerly Rev 301.22); ss by #14231, eff 4-3-25, EXPIRES 4-3-35