Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217-1
Carryovers
Official textportal.ct.govlast amended
# (a)
The operating loss carryover provisions are applicable only to a company which was subject to the tax imposed under chapter 208 in, and filed the annual return required to be made for, the year in which the operating loss occurred.
# (b)
The capital loss carryover provisions are applicable only to a company which was subject to the tax imposed under chapter 208 in, and filed the annual return required to be made for, the year in which the capital loss occurred.
Amendment history
July 21, 1982
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-130a-5 · Experience requirements for C.C.M.C. designation
- 12-170aa-1 · Application for reimbursement
- 12-170aa-2 · Notification, reconsideration and certification of…
- 12-170aa-3 · Penalty forfeit
- 12-170aa-4 · Penalty waiver procedures
- 12-170f-1 · Penalty forfeit
- 12-170f-2 · Penalty waiver procedure
- 12-204c-1 · Estimated tax payments for short years
- 12-213-1 · Definitions
- 12-213-2 · Prohibition against double deductions and/or exclusions
- 12-214-1 · Carrying on, or having the right to carry on, business
- 12-214-2 · Companies exempt from tax
- 12-217-1 · Carryovers
- 12-217-2 · Repealed, February 25, 2000
- 12-217g-1 · Authority
- 12-217g-2 · Definitions
- 12-217g-3 · Eligibility
- 12-217g-4 · Method of computation
- 12-217g-5 · Limitations
- 12-217g-6 · Registration procedures
- 12-217g-7 · Application
- 12-217g-8 · Prescribed data format submission
- 12-217g-9 · Certification of tax credit
- 12-217g-10 · Tax years eligible
- 12-217jj-1 · Statement of purpose