New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.13 - Earned Income
Universal Citation: NH Admin Rules Rev 301.13
Current through Register No. 13, March 27, 2025
"Earned income", as used in RSA 77-A:4, III(a), means the net earnings from self-employment as defined in IRC section 1402.
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #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, renumbered by #13177 (formerly Rev 301.12)
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