Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-711(b)-2
Income and deductions from Connecticut sources—general
# (a)
A nonresident individual's items of income, gain, loss and deduction derived from or connected with Connecticut sources are the items attributable to:
# (1)
the ownership and disposition of any interest in real or tangible personal property in Connecticut (see § 12-711(b)-3 of this Part);
# (2)
a business, trade, profession or occupation carried on in Connecticut (see
§ 12-711(b)-4 and § 12-711(b)-5 of this Part); or
# (3)
in the case of a shareholder of an S corporation carrying on or having the right to carry on business in Connecticut, the ownership of shares in such corporation, to the extent determined under § 12-712(a)(2)-1 of Part VII.
# (b)
While this section pertains to Section 12-711(b) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-701(c) of the general statutes.
Amendment history
November 18, 1944
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-707-2 · Liability for tax
- 12-707-3 · Withheld taxes trust fund
- 12-708-1 · Accounting period
- 12-708-2 · Change of accounting period
- 12-708-3 · Method of changing accounting period
- 12-708-4 · Short taxable year resulting from a change in accounting
- 12-708-5 · Connecticut returns of trusts, estates or partnerships for…
- 12-708-6 · Accounting methods
- 12-708-7 · Change of accounting method
- 12-708-8 · Change other than from accrual to installment method of
- 12-708-9 · Change from accrual to installment method of accounting
- 12-711(b)-1 · Connecticut adjusted gross income derived from or…
- 12-711(b)-2 · Income and deductions from Connecticut sources—general
- 12-711(b)-3 · Items attributable to real or tangible personal property
- 12-711(b)-4 · Business, trade, profession or occupation carried on in…
- 12-711(b)-5 · Income from intangible personal property
- 12-711(b)-6 · Deductions with respect to capital losses, passive…
- 12-711(b)-7 · Compensation not constituting income derived from…
- 12-711(b)-8 · Rentals and gains from the sale or exchange of real…
- 12-711(b)-9 · Earnings of salespersons
- 12-711(b)-10 · Employees compensated on mileage basis
- 12-711(b)-11 · Wages of nonresident seamen
- 12-711(b)-12 · Pension or other retirement benefit plans
- 12-711(b)-13 · Income from vessels
- 12-711(b)-14 · Prizes, awards and similar payments