N.H. Code Admin. R. Rev 901.14
“Internal Revenue Code (IRC)” means the United States Internal Revenue Code of 1986, as amended.
Source. #9658, eff 2-24-10; renumbered by #9843 (from Rev 901.14) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.12); renumbered by #10795 (from Rev 901.13); ss by #13443, eff 8-12-22