Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-711(c)-3
Business, trade, profession or occupation carried on partly
Official textportal.ct.govlast amended
within and partly without Connecticut
A business, trade, profession or occupation (as distinguished from personal services as an employee) is carried on partly within and partly without Connecticut when one or more of the activities described in § 12-711(b)-4(a) of this Part is systematically and regularly carried on within Connecticut and one or more of such activities is systematically and regularly carried on outside of Connecticut, or when one or more of such activities is regularly and systematically carried on both within and without Connecticut.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-711(c)-1 · Income and deductions partly from Connecticut sources
- 12-711(c)-2 · Business, trade, profession or occupation carried on…
- 12-711(c)-3 · Business, trade, profession or occupation carried on…
- 12-711(c)-4 · Allocation and apportionment of income from a business,
- 12-711(c)-5 · Earnings of nonresident employees and officers rendering
- 12-711(c)-6 · Special rules for security and commodity brokers
- 12-711(c)-7 · Professional athletes and entertainers
- 12-711(d)-1 · Military pay
- 12-711(f)-1 · Purchase and sale for own account
- 12-712(a)(1)-1 · Partnership income and deductions of a nonresident…
- 12-712(a)(2)-1 · Nonresident shareholder's pro rata share of S…
- 12-712(b)-1 · Special rules as to nonresident partners
- 12-712(d)-1 · Alternate method of allocation
- 12-713(a)-1 · Connecticut taxable income derived from or connected with
- 12-713(a)-2 · Share of a nonresident trust or estate in distributable…