RSA 77-E:3 Special Adjustments.

The following adjustments shall be made to the enterprise value tax base in determining taxable enterprise value tax base:
I. In the case of a business enterprise, the enterprise value tax base of which includes compensation derived from self-employment income subject to tax under section 1401 of the United States Internal Revenue Code, a deduction of such amounts of compensation as are retained for use in the business enterprise, except that no amount of compensation deducted under RSA 77-A:4, III shall be included in this deduction. The burden shall be upon the business enterprise to show that any amounts deducted have actually been retained for use in the business enterprise.
II. In the case of a business enterprise which is a corporation, a deduction of an amount equ