DRS: 12-712(a)(1)-1, Partnership income and deductions of a nonresident partner derived from Connecticut sources

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs.

Connecticut Regulation, Reg. Sec. 12-712(a)(1)-1. Partnership income and deductions of a nonresident partner derived from Connecticut sources.

The Connecticut adjusted gross income derived from or connected with sources within this state of a nonresident partner includes such partnerís distributive share of all items of partnership income, gain, loss and deduction entering into federal adjusted gross income to the extent such items are derived from or connected with Connecticut sources, as defined in Part II.

(Effective 11/18/1994)