"Internal Revenue Code (IRC)" means the United States Internal Revenue Code as defined in RSA 77-A:1, XX, unless otherwise indicated.
N.H. Admin. Code § Rev 301.21
#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