Part IV - Resident and nonresident trusts and estates
- Section 12-701(a)(4)-1 - Resident trust or estate
- Section 12-701(a)(9)-1 - Connecticut taxable income of a resident trust or estate
- Section 12-701(a)(10)-1 - Definition of Connecticut fiduciary adjustment
- Section 12-701(a)(10)-2 - Modifications comprising the Connecticut fiduciary adjustment: additions
- Section 12-701(a)(10)-3 - Modifications comprising the Connecticut fiduciary adjustment: subtractions
- Section 12-701(a)(10)-4 - Treatment of set-asides for charitable purposes
- Section 12-713(a)-1 - Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate
- Section 12-713(a)-2 - Share of a nonresident trust or estate in distributable net income
- Section 12-713(a)-3 - Items not in distributable net income of a nonresident trust or estate
- Section 12-713(a)-4 - Items derived from or connected with Connecticut sources of a nonresident trust or estate
- Section 12-714(a)-1 - Share of a nonresident trust, estate or beneficiary in income from Connecticut sources
- Section 12-714(a)-2 - Character of items
- Section 12-714(b)-1 - Special rule where a trust or estate has no federal distributable net income (Repealed)
- Section 12-716(a)-1 - Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries
- Section 12-716(b)-1 - Method of attributing certain modifications among trust or estate and beneficiaries