Part VII - Partnerships and S corporations
- Section 12-712(a)(1)-1 - Partnership income and deductions of a nonresident partner derived from Connecticut sources (Repealed)
- Section 12-712(a)(2)-1 - Nonresident shareholder's pro rata share of S corporation income derived from or connected with sources within Connecticut
- Section 12-712(b)-1 - Special rules as to nonresident partners
- Section 12-715(a)-1 - Modification of partnership items in partner's income tax return
- Section 12-715(a)-2 - Modification of S corporation items in shareholder's income tax return
- Section 12-715(b)-1 - Character of partnership items
- Section 12-715(b)-2 - Character of S corporation items
- Section 12-715(c)-1 - Connecticut income tax avoidance or evasion
- Section 12-726(a)-1 - Informational return required from partnership
- Section 12-726(b)-1 - Informational return required from S corporation