Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-711(b)-8
Rentals and gains from the sale or exchange of real property
Official textportal.ct.govlast amended
# (a)
Income from, and deductions connected with, the rental of real property, and gain and loss from the sale, exchange or other disposition thereof, are not subject to apportionment under this Part but are considered to be entirely derived from or connect with the situs of such property.
# (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, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-711(b)-15 · Other methods of apportionment
- 12-711(b)-16 · Incentive stock options
- 12-711(b)-17 · Property transferred in connection with the performance
- 12-711(b)-18 · Nonqualified stock options
- 12-711(b)-19 · Nonqualified deferred compensation
- 12-711(b)-20 · Covenants not to compete