Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-242-4
Amortization of bond premiums
Official textportal.ct.gov
Corporations shall compute amortization of bond premiums on their Connecticut corporation tax returns in the same manner as computed and reported under the provisions of the federal corporation net income tax law except that amortization on federally exempt or partially exempt bonds shall be reported and deducted from bond interest income on Connecticut returns.
Secs. 12-242-5—12-242-7.
Repealed, July 21, 1982.
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-225-1 · Repealed, August 3, 2001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- 12-226-1 · Repealed, August 3, 2001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- 12-233-1 · Repealed, February 25, 2000
- 12-236-1 · Repealed, February 25, 2000
- 12-242-1 · Repealed, July 21, 1982
- 12-242-4 · Amortization of bond premiums
- 12-242-8 · Changes of accounting period
- 12-242-9 · Changes of accounting basis
- 12-242-10 · The nondeductibility of funds which escheat to the state
- 12-242-11 · Repealed, February 25, 2000
- 12-242b-1 · (a) Repealed, August 3, 2001
- 12-242d-1 · Estimated payments for short years
- 12-242d-2 · Repealed, August 3, 2001
- 12-268m-1 · Repealed
- 12-289-1 · Licenses for cigarette vending machines
- 12-293a-1 · Distributor's customer lists
- 12-293a-2 · (Effective January 24, 1986. Renumbered and amended,…
- 12-293a(a)-1 · Annual report in lieu of monthly reports for certain…