Use Tax
Use Tax in Connecticut Sales and Use Tax in Connecticut: General Overview This section provides a summary of the framework of sales and use tax in the area of taxation in Connecticut.
Taxes
Entities
Entities in Connecticut Taxation of Pass-Through Entities in Connecticut: General Overview This section provides a summary of the framework of taxation of pass-through entities in the area of taxation in Connecticut. Connecticut Taxation of Pass-Through Entities
Corporate Income Tax
Corporate Income Tax in Connecticut Corporate Income Tax in Connecticut: General Overview This section provides a summary of the framework of corporate income tax in the area of taxation in Connecticut. Connecticut Corporate Income Tax
Mergers
Mergers in Connecticut Treatment of Mergers and Acquisitions in Connecticut: General Overview This section provides a summary of the framework of treatment of mergers and acquisitions in the area of taxation in Connecticut. Connecticut Treatment of Mergers and Acquisitions
Losses
Losses in Connecticut Net Operating Losses in Connecticut: General Overview This section provides a summary of the framework of net operating losses in the area of taxation in Connecticut.
Transfer Pricing
Transfer Pricing in Connecticut Transfer Pricing Principles in Connecticut: General Overview This section provides a summary of the framework of transfer pricing principles in the area of taxation in Connecticut. Connecticut Transfer Pricing Principles
Reporting
Reporting in Connecticut Combined and Consolidated Reporting in Connecticut: General Overview This section provides a summary of the framework of combined and consolidated reporting in the area of taxation in Connecticut.
Bankruptcy
Bankruptcy in Connecticut Bankruptcy Cases and Proceedings Welcome to the Connecticut legal encyclopedia's introductory part covering the bankruptcy cases and proceedings laws of Connecticut, with explanations of the various implications of bankruptcy cases and proceedings in Connecticut […]
Business
Business in Connecticut Unitary Business in Connecticut: General Overview This section provides a summary of the framework of unitary business in the area of taxation in Connecticut.
Apportionment
Apportionment in Connecticut Apportionment in Connecticut: General Overview This section provides a summary of the framework of apportionment in the area of taxation in Connecticut.
Tax
Tax in Connecticut Tax Appeal Systems in Connecticut: General Overview This section provides a summary of the framework of tax appeal systems in the area of taxation in Connecticut. Connecticut Tax Appeal Systems
Disclosure
Disclosure in Connecticut Voluntary Disclosure Programs in Connecticut: General Overview This section provides a summary of the framework of voluntary disclosure programs in the area of taxation in Connecticut. Connecticut Voluntary Disclosure Programs
Individual Income Tax
Individual Income Tax in Connecticut Individual Income Tax in Connecticut: General Overview This section provides a summary of the framework of individual income tax in the area of taxation in Connecticut. Connecticut Individual Income Tax
Income
Income in Connecticut Business/Nonbusiness Income in Connecticut: General Overview This section provides a summary of the framework of business/nonbusiness income in the area of taxation in Connecticut. I.R.C. Conformity in Connecticut: General Overview This section provides a summary of the […]
Royalty
Royalty in Connecticut Royalty-Interest Add-Back Provisions in Connecticut: General Overview This section provides a summary of the framework of royalty-interest add-back provisions in the area of taxation in Connecticut. Connecticut Royalty-Interest Add-Back Provisions
Filing Requirements
Filing Requirements in Connecticut Filing Requirements in Connecticut: General Overview This section provides a summary of the framework of filing requirements in the area of taxation in Connecticut.
Incentives
Incentives in Connecticut Credits and Incentives in Connecticut: General Overview This section provides a summary of the framework of credits and incentives in the area of taxation in Connecticut.
Anti-Tax Shelter
Anti-Tax Shelter in Connecticut Anti-Tax Shelter Regimes in Connecticut: General Overview This section provides a summary of the framework of anti-tax shelter regimes in the area of taxation in Connecticut. Connecticut Anti-Tax Shelter Regimes
Sales Tax
Sales Tax in Connecticut Sales Tax in Connecticut: General Overview This section provides a summary of the framework of sales tax in the area of taxation in Connecticut.
Shipment
Shipment in Connecticut Drop Shipments in Connecticut: General Overview This section provides a summary of the framework of drop shipments in the area of taxation in Connecticut.
Constitution
Constitution in Connecticut Home rule (and its Constitutional limitations) in Connecticut: General Overview This section examines the topic of home rule (and its constitutional limitations) in relation to State power in Connecticut, and provides background cross-references and a roughly easy […]
Unclaimed Property
Unclaimed Property in Connecticut Unclaimed Property in Connecticut: General Overview This section provides a summary of the framework of unclaimed property in the area of taxation in Connecticut.
Entity
Entity in Connecticut Choice of Entity Considerations in Connecticut: General Overview This section provides a summary of the framework of choice of entity considerations in the area of taxation in Connecticut.
Income Tax
Income Tax in Connecticut Income Tax in Connecticut: General Overview This section provides a summary of the framework of income tax in the area of taxation in Connecticut.