N.H. Code Admin. R. Rev 301.30
“S corporation” means a business organization as defined within section 1361 of the IRC.
Source. #4192, eff 12-23-86; ss 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 301.29); renumbered by #12361 (from Rev 301.30) renumbered by #13177 (formerly Rev 301.29); ss by #14231, eff 4-3-25, EXPIRES 4-3-35