delay timing

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I've heard that if your running nitrous you should retard your timing depending on how much the shot is, however I also heard that if you advance your timing you can gain a little more horsepower now I don't know if that's with or without nitrous. Anyway my question is when I add the nitrous should I retard the timing even if I'm just using the nitrous and the track twice a month? I drive the car daily so I don't know if it's a good idea to delay it if I'm only going to use the nitrous once and a while.
for every 50 shot 2deg retard.....use a colder plug....ngk bkr7e is what i use....and i retard the timing only when i know i will use the nos...which is sat night and track days....nos is not something i would recomend using everyday...specialy on stock internals....