Connecticut adjusted gross income of a resident individual (Repealed)

(a) The Connecticut adjusted gross income of a resident individual is federal adjusted gross income with certain modifications. (b) These modifications relate to items whose treatment for purposes of the Connecticut income tax is different from that under the Internal Revenue Code. Section 12-701(a)(20)-2 of this Part lists the modifications which increase federal adjusted gross income in computing Connecticut adjusted gross income, while § 12-701(a)(20)-3 of this Part lists the modifications which reduce federal adjusted gross income in computing Connecticut adjusted gross income. When the net amount of the applicable modifications is added to or subtracted from federal adjusted gross income, as the case may be, the result is the individual's Connecticut adjusted gross income. (c) While this section pertains to Section 12-701(a)(20) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.