N.H. Code Admin. R. Rev 301.34 - Unity of ownership
Current through Register Vol. 42, No. 14, April 7, 2022
"Unity of ownership", as used in RSA 77-A:1, XIV, means the activities outside the taxing jurisdiction, together with the in-state activities are owned either directly or indirectly by the same economic entity or group of economic entities.
#6853, eff 9-23-98; ss by #8709, eff 8-25-06
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