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157 sections in this chapter.
RCSA 12-740(a)-12-708-1 Accounting period
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Regulations of Connecticut State AgenciesSec. 12-708-1. Accounting period(a) The taxable year of every taxpayer required to make a Connecticut income tax return under the Income Tax Act shall be the same as such taxpayer's taxable year for federal income tax purposes. The taxable…
RCSA 12-740(a)-12-708-3 Method of changing accounting period
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Regulations of Connecticut State AgenciesSec. 12-708-3. Method of changing accounting period(a) If a person changes an accounting period for Connecticut income tax purposes by reason of a change in such person's federal income tax accounting period, the person shall file, with th…
RCSA 12-740(a)-12-708-4 Short taxable year resulting from a change in accounting period
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Regulations of Connecticut State AgenciesSec. 12-708-4. Short taxable year resulting from a change in accounting periodWhere a short taxable year for federal income tax purposes results from a change in accounting period, a person shall, where any of the conditions provided for i…