Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-713(a)-4
Items derived from or connected with Connecticut sources
of a nonresident trust or estate
# (a)
The source of items of income, gain, loss and deduction of a nonresident trust or estate is determined in accordance with the applicable regulations of Part II as in the case of a nonresident individual. Thus, an item of income, gain, loss or deduction, including any item comprising income in respect of a decedent, is considered derived from or connected with Connecticut sources when the item is attributable to (1) the ownership by the trust or estate of any interest in real or tangible personal property in Connecticut; (2) a business, trade, profession or occupation carried on in Connecticut by the trust or estate; or (3) the ownership of shares in an S corporation by the trust or estate, to the extent determined under § 12-712(a)(2)-1 of Part VII.
# (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 12-701(c) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-711(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…
- 12-717-2 · Part-year residents: net operating loss deduction