Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-712(a)(1)-1
Partnership income and deductions of a nonresident partner derived from Connecticut sources
Official textportal.ct.govlast amended
The Connecticut adjusted gross income derived from or connected with sources within this state of a nonresident partner includes such partner's distributive share of all items of partnership income, gain, loss and deduction entering into federal adjusted gross income to the extent such items are derived from or connected with Connecticut sources, as defined in Part II.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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…
- 12-713(a)-3 · Items not in distributable net income of a nonresident…
- 12-713(a)-4 · Items derived from or connected with Connecticut sources
- 12-714(a)-1 · Share of a nonresident trust, estate or beneficiary in…
- 12-714(a)-2 · Character of items
- 12-714(b)-1 · Special rule where a trust or estate has no federal…
- 12-715(a)-1 · Modification of partnership items in partner's income tax
- 12-715(a)-2 · Modification of S corporation items in shareholder's…