Conn. Agencies Regs. § 12-242-4
Current through October 16, 2024
Corporations shall compute amortization of bond premiums on their Connecticut corporation tax returns in the same manner as computed and reported under the provisions of the federal corporation net income tax law except that amortization on federally exempt or partially exempt bonds shall be reported and deducted from bond interest income on Connecticut returns.
Conn. Agencies Regs. § 12-242-4