R.C.S.A. § 12-712(a)(1)-1

Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)

SupersededLast amended: 1994Year: 2026Length: 58 wordsOfficial source

Cite as Conn. Agencies Regs. § 12-712(a)(1)-1

sources The Connecticut adjusted gross income derived from or connected with sources within this state of a nonresident partner includes such partner's distributive share of all items of partnership income, gain, loss and deduction entering into federal adjusted gross income to the extent such items are derived from or connected with Connecticut sources, as defined in Part II.
R.C.S.A. § 12-712(a)(1)-1: Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed) | Justis AI