Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-717(a)-1
Part-year resident individuals: income derived from or connected with sources within Connecticut
# (a)
For purposes of determining the Connecticut income tax liability of a partyear resident individual, the term ''income derived from or connected with sources within this state'' means the sum of: (1) such individual's Connecticut adjusted gross income for the period of residence, computed as if the taxable year for federal income tax purposes were limited to the period of residence, (2) such individual's income derived from or connected with sources within Connecticut for the period of nonresidence, computed as if the taxable year for federal income tax purposes were limited to the period of nonresidence, and determined under Part II as if the part-year resident were a nonresident and (3) the special accruals required under this Part.
# (b)
While this section pertains to Section 12-717(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)
- 12-715(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
- 12-717-3 · Part-year residents: income or loss from business, trade,…
- 12-717-4 · Part-year residents: distributive or pro rata share of…
- 12-717-5 · Taxpayers to whom the special accrual rules apply
- 12-717(a)-1 · Part-year resident individuals: income derived from or…
- 12-717(b)-1 · Part-year resident trusts: income derived from or…
- 12-717(c)(1)-1 · Special accruals: change from resident to nonresident
- 12-717(c)(2)-1 · Special accruals: change from nonresident to resident
- 12-717(c)(3)-1 · Accrued items not to be included in subsequent taxable
- 12-717(c)(4)-1 · Special accruals not required in certain cases
- 12-720(b)-1 · Repealed, April 6, 2000
- 12-720(c)-1 · Repealed, April 6, 2000
- 12-720(d)-1 · Repealed, April 6, 2000
- 12-721(a)-1 · Repealed, April 6, 2000
- 12-721(b)-1 · Repealed, April 6, 2000
- 12-722-1 · Estimated tax payments by husband and wife. Change of…
- 12-722(a)-1 · Addition to tax not subject to interest or penalty