Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-223
Returns of affiliated corporations
Official textcga.ct.gov
Section 12-223 is repealed.
(1949 Rev., S. 1904; P.A. 73-350, S. 26, 27.)
Source: view the official text
In this chapter (40 sections)
- 12-217v · Tax credit for qualifying corporations in enterprise zones
- 12-217w · *(See end of section for amended version and effective date.)…
- 12-217x · Tax credit for human capital investment
- 12-217y · Tax credit for employing persons who are receiving benefits…
- 12-217z · Business Tax Credit and Tax Policy Review Committee
- 12-217zz · Limit on credits under this chapter
- 12-218 · Apportionment of net income
- 12-218a · Apportionment of tax on insurance company
- 12-218b · Apportionment of net income of financial service companies
- 12-218c · Restrictions on the deductibility of certain intangible…
- 12-218d · Restriction on the deductibility of interest expenses or…
- 12-218e · Combined group's net income. Apportionment percentage. Net…
- 12-218f · Combined group determined on world-wide basis, affiliated…
- 12-218g · Net deferred tax liability and assets. Deductions
- 12-218h · Valuation allowance. Deductions
- 12-219 · Capital base tax. Phase-out. Surcharge
- 12-219a · Apportionment of tax base in and out of state. Insurance…
- 12-219b · Election with respect to apportionment of net income
- 12-221a · Petition for alternative method of apportionment. Regulations
- 12-222 · Annual return. Designated taxable member of combined group.…
- 12-223 · Returns of affiliated corporations
- 12-223a · Combined corporation business tax return
- 12-223b · Intercompany rents and business receipts
- 12-223c · Minimum tax in combined return
- 12-223d · Assessments against one or more taxpayers in combined return
- 12-223e · Readjustment of taxes on revision of combined return
- 12-223f · Preference tax due from corporations filing a combined return
- 12-224 · Return of fiduciary
- 12-225 · Supplemental and amended returns. Refund claim
- 12-226 · Correction of returns; additional tax; refunds
- 12-226a · Adjustments by the commissioner. Regulations
- 12-227 · Interest on refunds
- 12-228 · Refunds to be made from General Fund
- 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
- 12-230 · Forfeiture of corporate rights for failure to make returns
- 12-231 · Penalties for wilful violation of requirements related to…
- 12-231a · Formation of insurance company affiliate of holding company…
- 12-232 · Authority to take testimony under oath; subpoenas
- 12-233 · Examination of returns by commissioner. Deadlines for mailing…
- 12-234 · Settlement with Treasurer