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Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
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Title12 Taxation |
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SubTitle12-217-1_12-217-2. Corporation Business Tax |
| Sec. 12-217-1. Carryovers |
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Latest version.
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(a) The operating loss carryover provisions are applicable only to a company which was subject to the tax imposed under chapter 208 in, and filed the annual return required to be made for, the year in which the operating loss occurred. (b) The capital loss carryover provisions are applicable only to a company which was subject to the tax imposed under chapter 208 in, and filed the annual return required to be made for, the year in which the capital loss occurred. |
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(Effective July 21, 1982) |
| Sec. 12-217-2. [Repealed] |
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Latest version.
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Repealed February 25, 2000. |