Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217y-8
Tax credit carry forwards
Official textportal.ct.govlast amended
The amount of tax credit allowed to a business firm which is not used in the income year in which the expenditure was made may be carried forward for the five immediately succeeding income years until the full credit has been allowed.
Amendment history
October 5, 2000
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-217s-6 · Direct costs
- 12-217s-7 · Application for tax credit
- 12-217s-8 · Department determination of eligible credit
- 12-217s-9 · Certification of eligible credit
- 12-217s-10 · Document production and record keeping
- 12-217y-1 · Definitions
- 12-217y-2 · Program purpose
- 12-217y-3 · Application and approval process
- 12-217y-4 · Allocation of tax credit
- 12-217y-5 · Certification process
- 12-217y-6 · Business firm to submit report at end of income year
- 12-217y-7 · Timeliness; evidence of mailing
- 12-217y-8 · Tax credit carry forwards
- 12-218-1 · Definitions
- 12-218-2 · Derivation of income or loss
- 12-218-3 · Apportionment fraction
- 12-219a-1 · Definitions
- 12-221a-1 · Alternate method of apportionment
- 12-223a-1 · Combined tax
- 12-223a-2 · Combined operating loss
- 12-225-1 · Repealed, August 3, 2001
- 12-225-2 · Adjustments to net income resulting from subtraction of
- 12-226-1 · Repealed, August 3, 2001
- 12-226a-1 · Adjustments by commissioner
- 12-233-1 · Repealed, February 25, 2000