N.H. Admin. Code § Rev 803.04 - Single Entity Reorganizations

The tax imposed by RSA 78-B shall not apply to single-entity reorganizations pursuant to Internal Revenue Code § 368(a)(1)(F) governing mere changes in identity, form, or place of organization, or 368(a)(1)(E) governing recapitalization.

Notes

N.H. Admin. Code § Rev 803.04
Adopted by Volume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024. Amended by Number 41, Filed October 10, 2024, Proposed by #14071, Effective 9/10/2024, Expires 9/10/2034.

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