https://library.partnertax.ai/us-ct/regs/ 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-9 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-11 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-12 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62f-1 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62f-2 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62f-3 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62f-4 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62f-5 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62f-6 July 26, 1996 https://library.partnertax.ai/us-ct/regs/12-62i-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-62i-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-81g-1 June 24, 1986 https://library.partnertax.ai/us-ct/regs/12-81g-2 August 25, 1989; amended May 5, 1999 https://library.partnertax.ai/us-ct/regs/12-81g-3 July 30, 1987; amended May 5, 1999 https://library.partnertax.ai/us-ct/regs/12-81g-4 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-81g-5 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-94a-1 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-94a-2 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-107d-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-107d-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-107d-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-107d-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-107d-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-120-1 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-120-2 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-129b-1 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-129b-2 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-129d-1 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-129d-2 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-130a-1 May 28, 1991 https://library.partnertax.ai/us-ct/regs/12-130a-2 May 28, 1991 https://library.partnertax.ai/us-ct/regs/12-130a-3 December 1, 1989 https://library.partnertax.ai/us-ct/regs/12-130a-4 May 28, 1991; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-130a-5 May 28, 1991 https://library.partnertax.ai/us-ct/regs/12-170f-1 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-170f-2 January 31, 1991; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-204c-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-213-1 July 6, 1989 https://library.partnertax.ai/us-ct/regs/12-213-2 March 8, 1995 https://library.partnertax.ai/us-ct/regs/12-214-1 December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-214-2 December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-217-1 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-217-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217g-1 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-2 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-3 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-4 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-5 May 9, 1980 https://library.partnertax.ai/us-ct/regs/12-217g-6 May 9, 1980 https://library.partnertax.ai/us-ct/regs/12-217g-7 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-8 March 24, 1995 https://library.partnertax.ai/us-ct/regs/12-217g-9 May 9, 1980 https://library.partnertax.ai/us-ct/regs/12-217g-10 May 9, 1980 https://library.partnertax.ai/us-ct/regs/12-217s-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-1b-14 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-1a December 18, 1980 https://library.partnertax.ai/us-ct/regs/12-2-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-2a December 18, 1980 https://library.partnertax.ai/us-ct/regs/12-2-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-3a December 18, 1980 https://library.partnertax.ai/us-ct/regs/12-2-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-4a December 18, 1980 https://library.partnertax.ai/us-ct/regs/12-2-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-5a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2-8 December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-2-9 December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-2-10 January 7, 1992; amended November 3, 1999 https://library.partnertax.ai/us-ct/regs/12-2-11 May 25, 1989 https://library.partnertax.ai/us-ct/regs/12-2-12 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-2b-1 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-2 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-3 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-4 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-5 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-6 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-7 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-8 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-9 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-10 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-11 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-12 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-13 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-15 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-16 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-17 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-18 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-2b-19 October 4, 1985; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-3a-1 August 26, 1988 https://library.partnertax.ai/us-ct/regs/12-3b-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-9-1 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-9-2 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-19b-1 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-19b-2 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-20b-1 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-20b-2 April 28, 1989; amended March 30, 1999 https://library.partnertax.ai/us-ct/regs/12-34a-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-40a-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-9 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217s-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-217y-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-218-1 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-218-2 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-218-3 August 1, 1983 https://library.partnertax.ai/us-ct/regs/12-219a-1 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-221a-1 November 22, 1995 https://library.partnertax.ai/us-ct/regs/12-223a-1 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-223a-2 July 21, 1982 https://library.partnertax.ai/us-ct/regs/12-225-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-225-2 March 8, 1995 https://library.partnertax.ai/us-ct/regs/12-226-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-226a-1 November 22, 1995 https://library.partnertax.ai/us-ct/regs/12-233-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-236-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-9 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242-11 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242b-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-242d-1 December 19, 1984; amended August 3, 2001 https://library.partnertax.ai/us-ct/regs/12-242d-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-268m-1 March 7, 1967 https://library.partnertax.ai/us-ct/regs/12-289-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-293a-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-293a-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-300-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-300-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-302-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-303-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-313-3a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-313-4a January 24, 1986. Renumbered and amended, December 5, 2003. See§ 12-300-1. https://library.partnertax.ai/us-ct/regs/12-313-5a January 24, 1986. Renumbered and amended, December 5, 2003. See§ 12-300-2. https://library.partnertax.ai/us-ct/regs/12-313-6a January 24, 1986. Renumbered and amended, December 5, 2003. See§ 12-302-1. https://library.partnertax.ai/us-ct/regs/12-313-7a January 24, 1986. Renumbered and amended, December 5, 2003. See§ 12-303-1. https://library.partnertax.ai/us-ct/regs/12-313-8a January 24, 1986 https://library.partnertax.ai/us-ct/regs/12-313-9a January 24, 1986; amended December 5, 2003 https://library.partnertax.ai/us-ct/regs/12-313-10a January 24, 1986; amended December 5, 2003 https://library.partnertax.ai/us-ct/regs/12-313-11a January 24, 1986; amended December 1, 2000, December 5, 2003 https://library.partnertax.ai/us-ct/regs/12-313-12a January 24, 1986; amended December 5, 2003 https://library.partnertax.ai/us-ct/regs/12-313-13a January 24, 1986 https://library.partnertax.ai/us-ct/regs/12-313-14a January 24, 1986 https://library.partnertax.ai/us-ct/regs/12-313-15a January 24, 1986. Renumbered and amended, December 5, 2003. See§ 12-314a-1. https://library.partnertax.ai/us-ct/regs/12-313-16a January 24, 1986 https://library.partnertax.ai/us-ct/regs/12-313-17a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-313-18a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-314a-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-330n-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-330n-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-341b-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-349-1 December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-359-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-364-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-366-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-382-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-398-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-405c-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-405l-3 April 23, 1991 https://library.partnertax.ai/us-ct/regs/12-408-1 August 28, 1985 https://library.partnertax.ai/us-ct/regs/12-426-1 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-2 April 4, 1972 https://library.partnertax.ai/us-ct/regs/12-426-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-5a July 28, 1987 https://library.partnertax.ai/us-ct/regs/12-426-6 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-9 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-10a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-11 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-11b 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-12 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-13 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-14 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-15 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-16 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-16a December 19, 1984 https://library.partnertax.ai/us-ct/regs/12-426-17 April 4, 1972 https://library.partnertax.ai/us-ct/regs/12-426-18 April 7, 1980; amended April 7, 1999 https://library.partnertax.ai/us-ct/regs/12-426-19 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-20 December 27, 1977 https://library.partnertax.ai/us-ct/regs/12-426-21 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-22 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-23 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-24 May 25, 1989 https://library.partnertax.ai/us-ct/regs/12-426-25 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-26 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-27 April 7, 1980 https://library.partnertax.ai/us-ct/regs/12-426-28 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-28a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-426-29 December 26, 1985 https://library.partnertax.ai/us-ct/regs/12-426-30 March 27, 1986 https://library.partnertax.ai/us-ct/regs/12-449-3a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-4a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-5a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-6a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-7a December 26, 1985 https://library.partnertax.ai/us-ct/regs/12-449-8a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-9a December 26, 1985 https://library.partnertax.ai/us-ct/regs/12-449-10a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-449-11a December 26, 1985 https://library.partnertax.ai/us-ct/regs/12-449-12a December 26, 1985; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-455-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-455a-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-480-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-480-1a May 26, 1987 https://library.partnertax.ai/us-ct/regs/12-480-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-480-2a May 26, 1987 https://library.partnertax.ai/us-ct/regs/12-484-1 May 26, 1987 https://library.partnertax.ai/us-ct/regs/12-487-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-487-1a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-487-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-493-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-494-1 August 24, 1987 https://library.partnertax.ai/us-ct/regs/12-494-2 August 24, 1987 https://library.partnertax.ai/us-ct/regs/12-494-3 August 24, 1987 https://library.partnertax.ai/us-ct/regs/12-517-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-562-1a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-2a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-3a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-4a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-5a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-6a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-7a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-8a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-9a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-10a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-11a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-12a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-13a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-14a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-15a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-16a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-562-17a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-18a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-19a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-20a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-21a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-22a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-23a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-24a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-25a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-26a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-27a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-28a 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-562-29a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-30a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-31a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-32a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-33a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-34a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-35a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-36a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-37a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-38a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-39a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-40a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-41a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-42a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-43a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-44a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-45a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-46a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-47a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-48a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-49a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-50a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-51a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-52a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-53a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-54a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-55a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-562-56a October 24, 1986; amended June 4, 1999 https://library.partnertax.ai/us-ct/regs/12-568a-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-5 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-6 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-7 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-8 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-9 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-11 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-12 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-13 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-14 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-15 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-16 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-17 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-18 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-19 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-20 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-21 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-22 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-23 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-568a-24 December 6, 1994 https://library.partnertax.ai/us-ct/regs/12-571-9a June 27, 1973, except as noted https://library.partnertax.ai/us-ct/regs/12-578-1 October 17, 1984 https://library.partnertax.ai/us-ct/regs/12-584-1 January 26, 1995 https://library.partnertax.ai/us-ct/regs/12-585-1 October 17, 1984 https://library.partnertax.ai/us-ct/regs/12-602-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-602-1a May 17, 1983 https://library.partnertax.ai/us-ct/regs/12-602-2 May 17, 1983 https://library.partnertax.ai/us-ct/regs/12-629-10 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-638-1 August 24, 1987; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-2 October 12, 1983; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-3 October 12, 1983; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-638-5 August 24, 1987; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-6 December 19, 1984; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-7 December 19, 1984; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-638-8 August 24, 1987; amended April 11, 2006 https://library.partnertax.ai/us-ct/regs/12-666-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-689-1 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-689-2 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-689-3 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-689-4 2026-05-03 https://library.partnertax.ai/us-ct/regs/12-690-1 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-707-1 November 18, 1994; amended August 3, 2001, February 28, 2002, applicable to taxable years beginning on or after January 1, 2002; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-707-2 November 18, 1994; amended February 28, 2002, applicable to taxable years beginning on or after January 1, 2002 https://library.partnertax.ai/us-ct/regs/12-707-3 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-1 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-2 November 18, 1994; amended December 19, 2002 https://library.partnertax.ai/us-ct/regs/12-708-3 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-4 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-5 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-6 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-7 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-8 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-708-9 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-717-1 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-717-2 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-717-3 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-717-4 November 18, 1994; amended June 29, 2001, applicable to taxable years beginning on or after January 1, 2001 https://library.partnertax.ai/us-ct/regs/12-717-5 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-722-1 November 18, 1994; amended February 10, 2004 https://library.partnertax.ai/us-ct/regs/12-723-1 November 18, 1994; amended December 19, 2002, July 3, 2003 https://library.partnertax.ai/us-ct/regs/12-723-2 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-723-3 November 18, 1994; amended December 19, 2002 https://library.partnertax.ai/us-ct/regs/12-723-4 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-723-5 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-723-6 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-723-7 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-725-1 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-725-2 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-731-1 November 18, 1994; amended December 19, 2002 https://library.partnertax.ai/us-ct/regs/12-734-1 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-1 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-2 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-3 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-4 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-5 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-740-6 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-7 November 18, 1994 https://library.partnertax.ai/us-ct/regs/12-740-8 November 18, 1994; amended March 8, 2006 https://library.partnertax.ai/us-ct/regs/12-742-1 November 18, 1994