Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-242-9
Changes of accounting basis
Official textportal.ct.gov
Any company which is required to file corporation business tax returns and which has received permission from the United States treasury department to change its accounting method shall, within ten days after receipt thereof, file with the tax commissioner a copy of the letter granting such permission.
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-225-1 · Repealed, August 3, 2001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- 12-226-1 · Repealed, August 3, 2001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- 12-233-1 · Repealed, February 25, 2000
- 12-236-1 · Repealed, February 25, 2000
- 12-242-1 · Repealed, July 21, 1982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- 12-242-11 · Repealed, February 25, 2000
- 12-242b-1 · (a) Repealed, August 3, 2001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- 12-242d-2 · Repealed, August 3, 2001
- 12-268m-1 · Repealed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…
- 12-293a(c)-1 · Repealed April 11, 2006
- 12-300-1 · Redemption of stamps