Connecticut · Regulations
12-740(a) — INCOME TAX
278 sections
278 sections
- R.C.S.A. § 12-708-9Change from accrual to installment method of accountingSuperseded
- R.C.S.A. § 12-711(b)-1Connecticut adjusted gross income derived from or connected with sources within this state
- R.C.S.A. § 12-711(b)-1Connecticut adjusted gross income derived from or connected with sources within this stateSuperseded
- R.C.S.A. § 12-711(b)-2Income and deductions from Connecticut sources—general (Repealed)Repealed
- R.C.S.A. § 12-711(b)-2Income and deductions from Connecticut sources—general (Repealed)Superseded
- R.C.S.A. § 12-711(b)-3Items attributable to real or tangible personal property in Connecticut
- R.C.S.A. § 12-711(b)-4Business, trade, profession or occupation carried on in Connecticut
- R.C.S.A. § 12-711(b)-4Business, trade, profession or occupation carried on in ConnecticutSuperseded
- R.C.S.A. § 12-711(b)-5Income from intangible personal property
- R.C.S.A. § 12-711(b)-6Deductions with respect to capital losses, passive activity losses and net operating losses
- R.C.S.A. § 12-711(b)-6Deductions with respect to capital losses, passive activity losses and net operating lossesSuperseded
- R.C.S.A. § 12-711(b)-7Compensation not constituting income derived from Connecticut sources
- R.C.S.A. § 12-711(b)-8Rentals and gains from the sale or exchange of real property
- R.C.S.A. § 12-711(b)-9Earnings of salespersons
- R.C.S.A. § 12-711(b)-9Earnings of salespersonsSuperseded
- R.C.S.A. § 12-711(b)-10Employees compensated on mileage basis
- R.C.S.A. § 12-711(b)-11Wages of nonresident seamen
- R.C.S.A. § 12-711(b)-12Pension or other retirement benefit plans
- R.C.S.A. § 12-711(b)-13Income from vessels
- R.C.S.A. § 12-711(b)-14Prizes, awards and similar payments
- R.C.S.A. § 12-711(b)-15Other methods of apportionment
- R.C.S.A. § 12-711(b)-16Incentive stock options
- R.C.S.A. § 12-711(b)-16Incentive stock optionsSuperseded
- R.C.S.A. § 12-711(b)-17Property transferred in connection with the performance of services
- R.C.S.A. § 12-711(b)-18Nonqualified stock options
- R.C.S.A. § 12-711(b)-19Nonqualified deferred compensation
- R.C.S.A. § 12-711(b)-19Nonqualified deferred compensationSuperseded
- R.C.S.A. § 12-711(b)-20Covenants not to compete
- R.C.S.A. § 12-711(c)-1Income and deductions partly from Connecticut sources
- R.C.S.A. § 12-711(c)-2Business, trade, profession or occupation carried on wholly within Connecticut
- R.C.S.A. § 12-711(c)-3Business, trade, profession or occupation carried on partly within and partly without Connecticut
- R.C.S.A. § 12-711(c)-3Business, trade, profession or occupation carried on partly within and partly without ConnecticutSuperseded
- R.C.S.A. § 12-711(c)-4Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut
- R.C.S.A. § 12-711(c)-4Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without ConnecticutSuperseded
- R.C.S.A. § 12-711(c)-5Earnings of nonresident employees and officers rendering personal services within Connecticut
- R.C.S.A. § 12-711(c)-5Earnings of nonresident employees and officers rendering personal services within ConnecticutSuperseded
- R.C.S.A. § 12-711(c)-6Special rules for security and commodity brokers
- R.C.S.A. § 12-711(c)-7Professional athletes and entertainers
- R.C.S.A. § 12-711(c)-7Professional athletes and entertainersSuperseded
- R.C.S.A. § 12-711(d)-1Military pay
- R.C.S.A. § 12-711(f)-1Purchase and sale for own account
- R.C.S.A. § 12-712(a)(1)-1Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)Repealed
- R.C.S.A. § 12-712(a)(1)-1Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)Superseded
- R.C.S.A. § 12-712(a)(1)-1Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)Superseded
- R.C.S.A. § 12-712(a)(2)-1Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within Connecticut
- R.C.S.A. § 12-712(a)(2)-1Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within ConnecticutSuperseded
- R.C.S.A. § 12-712(b)-1Special rules as to nonresident partners
- R.C.S.A. § 12-712(d)-1Alternate method of allocation
- R.C.S.A. § 12-713(a)-1Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate
- R.C.S.A. § 12-713(a)-1Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estateSuperseded
- R.C.S.A. § 12-713(a)-2Share of a nonresident trust or estate in distributable net income
- R.C.S.A. § 12-713(a)-3Items not in distributable net income of a nonresident trust or estate
- R.C.S.A. § 12-713(a)-4Items derived from or connected with Connecticut sources of a nonresident trust or estate
- R.C.S.A. § 12-713(a)-4Items derived from or connected with Connecticut sources of a nonresident trust or estateSuperseded
- R.C.S.A. § 12-714(a)-1Share of a nonresident trust, estate or beneficiary in income from Connecticut sources
- R.C.S.A. § 12-714(a)-2Character of items
- R.C.S.A. § 12-714(b)-1Special rule where a trust or estate has no federal distributable net income (Repealed)Repealed
- R.C.S.A. § 12-714(b)-1Special rule where a trust or estate has no federal distributable net income (Repealed)Superseded
- R.C.S.A. § 12-715(a)-1Modification of partnership items in partner's income tax return
- R.C.S.A. § 12-715(a)-2Modification of S corporation items in shareholder's income tax return
- R.C.S.A. § 12-715(b)-1Character of partnership items
- R.C.S.A. § 12-715(b)-2Character of S corporation items
- R.C.S.A. § 12-715(c)-1Connecticut income tax avoidance or evasion
- R.C.S.A. § 12-716(a)-1Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries
- R.C.S.A. § 12-716(b)-1Method of attributing certain modifications among trust or estate and beneficiaries
- R.C.S.A. § 12-717-1Part-year residents: capital losses and passive activity losses
- R.C.S.A. § 12-717-1Part-year residents: capital losses and passive activity lossesSuperseded
- R.C.S.A. § 12-717-2Part-year residents: net operating loss deduction
- R.C.S.A. § 12-717-2Part-year residents: net operating loss deductionSuperseded
- R.C.S.A. § 12-717-3Part-year residents: income or loss from business, trade, profession or occupation
- R.C.S.A. § 12-717-4Part-year residents: distributive or pro rata share of partners and S corporation shareholders
- R.C.S.A. § 12-717-4Part-year residents: distributive or pro rata share of partners and S corporation shareholdersSuperseded
- R.C.S.A. § 12-717-5Taxpayers to whom the special accrual rules apply (Repealed)Repealed
- R.C.S.A. § 12-717-5Taxpayers to whom the special accrual rules apply (Repealed)Superseded
- R.C.S.A. § 12-717(a)-1Part-year resident individuals: income derived from or connected with sources within Connecticut
- R.C.S.A. § 12-717(a)-1Part-year resident individuals: income derived from or connected with sources within ConnecticutSuperseded
- R.C.S.A. § 12-717(b)-1Part-year resident trusts: income derived from or connected with sources within Connecticut
- R.C.S.A. § 12-717(b)-1Part-year resident trusts: income derived from or connected with sources within ConnecticutSuperseded
- R.C.S.A. § 12-717(c)(1)-1Special accruals: change from resident to nonresident
- R.C.S.A. § 12-717(c)(2)-1Special accruals: change from nonresident to resident
- R.C.S.A. § 12-717(c)(3)-1Accrued items not to be included in subsequent taxable periods
- R.C.S.A. § 12-717(c)(4)-1Special accruals not required in certain cases
- R.C.S.A. § 12-719-1—12-719-2(Repealed)Repealed
- R.C.S.A. § 12-720(a)-1—12-720(a)-12(Repealed)Repealed
- R.C.S.A. § 12-720(b)-1(Repealed)Repealed
- R.C.S.A. § 12-720(c)-1(Repealed)Repealed
- R.C.S.A. § 12-720(d)-1(Repealed)Repealed
- R.C.S.A. § 12-721(a)-1(Repealed)Repealed
- R.C.S.A. § 12-721(b)-1(Repealed)Repealed
- R.C.S.A. § 12-722-1Estimated tax payments by husband and wife. Change of status. Death of a spouse
- R.C.S.A. § 12-722(a)-1Addition to tax not subject to interest or penalty
- R.C.S.A. § 12-722(a)-2(Repealed)Repealed
- R.C.S.A. § 12-722(b)-1(Repealed)Repealed
- R.C.S.A. § 12-722(c)-1(Repealed)Repealed
- R.C.S.A. § 12-722(d)(2)-1Annualized income installments
- R.C.S.A. § 12-722(f)-1(Repealed)Repealed
- R.C.S.A. § 12-722(g)-1(Repealed)Repealed
- R.C.S.A. § 12-722(h)-1(Repealed)Repealed
- R.C.S.A. § 12-722(i)-1(Repealed)Repealed
- R.C.S.A. § 12-722(j)-1Transferred Transferred to Sec 12-722(d)(2)-1, February 10, 2004Transferred