Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-713(a)-1
Connecticut taxable income derived from or connected with
sources within Connecticut of a nonresident trust or estate
# (a)
The Connecticut taxable income derived from or connected with sources within this state of a nonresident trust or estate is (1) its share of the items of income, gain, loss and deduction derived from or connected with Connecticut sources, as determined under § 12-714(a)-1 or § 12-714(b)-1 of this Part, plus or minus (2) the sum of the items of income, gain, loss and deduction derived from or connected with Connecticut sources, as determined under § 12-713(a)-3 of this Part, which would be included in federal adjusted gross income if the trust or estate were an individual but which are excluded from federal distributable net income, plus (3) in the case of a trust, includible gain (as defined under section 644 of the Internal Revenue Code) derived from or connected with Connecticut sources.
# (b)
The source of such items of income, gain, loss and deduction shall be determined as if the trust or estate were a nonresident individual. (See Part II.)
# (c)
While this section pertains to Section 12-713(a) 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.
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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…
- 12-715(b)-1 · Character of partnership items
- 12-715(b)-2 · Character of S corporation items
- 12-715(c)-1 · Connecticut income tax avoidance or evasion
- 12-716(a)-1 · Allocating the Connecticut fiduciary adjustment among