Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-713(a)-3
Items not in distributable net income of a nonresident trust
or estate
# (a)
In determining a nonresident trust or estate's Connecticut taxable income derived from or connected with sources within this state, there shall be added or subtracted, as the case may be, any other items of income, gain, loss or deduction of the trust or estate recognized for federal income tax purposes but not reflected in distributable net income as provided in § 12-713(a)-2 of this Part, to the extent such items are derived from or connected with Connecticut sources, as determined in accordance with the applicable regulations of Part II as in the case of a nonresident individual.
# (b)
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 12-740(a) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-716(b)-1 · Method of attributing certain modifications among trust or
- 12-717-1 · Part-year residents: capital losses and passive activity…