Part III - Part-year Resident individuals & trusts
- Section 12-700(c)-1 - Part-year resident individuals
- Section 12-700(c)-2 - Part-year resident trusts
- Section 12-701(a)(6)-1 - Change of residence of trust
- Section 12-717(a)-1 - Part-year resident individuals: income derived from or connected with sources within Connecticut
- Section 12-717(b)-1 - Part-year resident trusts: income derived from or connected with sources within Connecticut
- Section 12-717(c)(1)-1 - Special accruals: change from resident to nonresident
- Section 12-717(c)(2)-1 - Special accruals: change from nonresident to resident
- Section 12-717(c)(3)-1 - Accrued items not to be included in subsequent taxable periods
- Section 12-717(c)(4)-1 - Special accruals not required in certain cases
- Section 12-717-1 - Part-year residents: capital losses and passive activity losses
- Section 12-717-2 - Part-year residents: net operating loss deduction
- Section 12-717-3 - Part-year residents: income or loss from business, trade, profession or occupation
- Section 12-717-4 - Part-year residents: distributive or pro rata share of partners and S corporation shareholders
- Section 12-717-5 - Taxpayers to whom the special accrual rules apply (Repealed)