Source: https://portal.ct.gov/DRS/Publications/Tax-Type-Indexes/Income-Tax-Index
Timestamp: 2019-01-20 12:42:47
Document Index: 543602341

Matched Legal Cases: ['§ 5', '§ 6', '§ 6', '§ 19', '§ 42', '§ 27', '§ 11', '§ 5', '§109', '§ 27', '§ 11', '§ 3', '§ 3', '§ 27', '§ 10', '§26', '§ 26', '§ 1', '§ 25', '§ 5', '§ 20', '§ 43', '§54', '§ 20', '§ 43', '§54', '§ 27', '§ 10', '§ 7', '§108', '§54', '§ 7']

Current: Income Tax Index
We are working to update missing or broken links within the Indexes. Thank you for your patience.
Special Notice: 2014(5), 2016(6), 2017(1)
Informational Publication: 92(2), 92(2.1), 92(2.2), 92(2.3); 92(2.4); 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15)
Legislation: PA 18-26, § 5
Legislation: PA 18-26, § 6; PA 18-49, § 6
BIOSCIENCE VENTURE CAPITAL
Legislation: PA 18-147
Informational Publication: 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15)
Special Notice: 2002(12); 2006(11); 2009(3), 2015(7), 2015(7.1); 2016(6)
Special Notice: 98(4); 2002(12); 2003(21); 2006(11); 2009(3); 2012(6); 2015(7), 2015(7.1); 2016(6)
Informational Publication: 96(9); 97(9); 97(9.1); 99(34); 2000(23); 2001(25); 2002(23); 2003(24); 2004(16); 2005(10); 2006(16); 2007(21); 2008(21); 2009(24); 2011(20); 2012(17); 2014(25); 2016(18); 2017(23)
CREDIT FOR "STEM" GRADUATES:
Statute: 12-704f
Legislation: PA 18-49, § 19; PA 18-169, § 42
Legislation: PA 18-26, § 27;PA 18-49, § 11
Special Notice: 2013(7); 2014(5); 2015(7), 2015(7.1); 2016(6)
Legislation: PA 18-49, §§ 5
Informational Publication: 93(6), 93(6.1), 93(6.2), 93(6.3), 93(6.4), 93(6.5); 99(33); 2003(35); 2004(17); 2005(27); 2006(25); 2008(27); 2009(30); 2010(28); 2011(23); 2012(16); 2015(17); 2018(11)
Informational Publication: 91(1), 91(1.1), 91(1.2), 91(1.3), 91(1.4); 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(3), 99(3.1); 99(35); 2001(12); 2003(36); 2004(18); 2005(28); 2006(24); 2008(20); 2009(35); 2010(27); 2011(26); 2018(16)
Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93 (1.4); 97(8), 97(8.1); 99(17); 2000(13); 2000(25); 2001(11); 2001(16); 2002(10); 2003(13); 2003(20); 2004(10); 2004(14); 2005(8); 2005(12); 2006(20); 2007(13); 2008(19); 2009(14); 2010(16); 2018(19)
Legislation: PA 11-6, §109 (not codified)
Informational Publication: 92(5), 92(5.1), 92(5.2), 92(5.3), 92(5.4), 92(5.5), 92(5.6), 92(5.7), 92(5.8); 99(21), 99(21.1); 99(35); 2000(26); 2001(24); 2002(18); 2002(22); 2002(24); 2003(10); 2003(21); 2003(23); 2003(28); 2003(32); 2003(36); 2004(15); 2004(18); 2004(23); 2005(9); 2005(16); 2005(24); 2005(9); 2005(28); 2006(11); 2006(18); 2006(23); 2006(24); 2007(22); 2007(24); 2008(20); 2008(22); 2008(24); 2008(28); 2009(21); 2009(22); 2009(26); 2009(35); 2009(37), 2009(37.1); 2009(38); 2010(26); 2010(27); 2010(28); 2011(18); 2011(23); 2011(26); 2011(28); 2012(15); 2012(16); 2015(12); 2015(17); 2015(23); 2015(24); 2017(25); 2018(5); 2018(11); 2018(15) ;2018(16)
Special Notice: 2002(12); 2009(3); 2015(7), 2015(7.1); 2016(6)
Informational Publication: 92(2.5); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15)
Legislation: PA 18-26, § 27; PA 18-49, § 11
Policy Statement:2016(2)
Legislation: PA 18-49, §§ 3, 4
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)
NANNY TAX: (see WITHHOLDING, HOUSEHOLD EMPLOYERS)
Informational Publication: 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15)
PARTNERSHIP: (see also LIMITED LIABILITY COMPANIES; PASS-THROUGH ENTITY TAX)
Legislation: PA 18-49, §§ 3-5
Informational Publication: 99(21), 99(21.1), 2000(26); 2003(28); 2004(12); 2004(39); 2005(13), 2005(13.1); 2006(11); 2006(22); 2015(12); 2017(25); 2018(5)
Legislation: PA 18-26, § 27; PA 18-49, §§ 10, 11
Legislation: PA 18-26, §26
Legislation: PA 18-26, § 26
PASS-THROUGH ENTITY TAX:
Legislation: PA 18-49, §§ 1, 2
Special Notice: 2018(4)
Office of Commissioner Guidance: OCG-6; OCG-7
Legislation: PA 18-26, § 25
Special Notice: 2003(21); 2009(3); 2015(7), 2015(7.1)
Statute: 12-743; 12-743a; 3-22u; 17a-451g
Informational Publication: 99(29); 99(32); 2000(22); 2001(24); 2002(22); 2003(23); 2004(15); 2005(9); 2006(23); 2007(22); 2008(22); 2009(21); 2012(15); 2015(24); 2018(15)
Statute: 12-743; 3-22u; 17a-451g
Informational Publication: 94(8), 94(8.1), 94(8.2), 94(8.3); 94(8.4); 96(8), 96(8.1), 96(8.2); 99(10); 99(30); 99(31); 2000(19); 2001(22); 2002(13); 2003(22); 2004(30.1); 2005(23), 2005(23.1); 2006(14); 2007(9); 2008(17), 2008(17.1); 2008(25), 2008(25.1); 2009(17); 2009(18); 2009(20); 2010(11); 2010(12); 2010(19); 2011(11); 2011(24); 2011(25); 2012(22); 2012(23); 2012(25); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2014(20); 2015(9); 2015(10); 2015(19); 2016(12); 2016(13); 2016(21); 2017(12); 2017(13); 2017(22); 2018(12); 2018(12.1); 2018(13)
Informational Publication: 99(21); 99(21.1); 2000(26); 2002(23); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12); 2017(25); 2018(5)
Legislation: PA 18-49, § 5
S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX)
Informational Publication: 2004(13); 2004(39); 2005(13), 2005(13.1); 2006(22); 2015(12); 2017(25); 2018(5)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
7/7 SITE CREDIT:
Legislation: PA 18-49, § 20; PA 18-169, § 43
Special Notice: 2002(12); 2015(11)
Special Notice: 92(7); 2000(17); 2002(12); 2014(5); 2016(6); 2017(1)
Office of Counsel Guidance: OCG-4
Legislation: PA 14-187, §54 (not codified); PA 18-49, § 20; PA 18-169, § 43
Regulation:12-717(b)-1
Legislation: PA 14-187, §54 (not codified); PA 18-26, § 27; PA 18-49, §§ 10, 11
Announcement: 96(13); 2001(4); 2001(7); 2003(4); 2007(6); 2009(7); 2010(7); 2013(7); 2017(10); 2018(7)
Office of Commissioner Guidance: OCG-5
Statute: 12-701(a)(20)(B)
Legislation: PA 18-26, § 7
Policy Statement: 96(1); 2002(1); 2002(1.1); 2003(5); 2004(1); 2005(1); 2006(1); 2007(1); 2008(1); 2009(1); 2011(2); 2015(5); 2015(6); 2018(1)
Informational Publication: 2000(11); 2000(29); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2009(37), 2009(37.1); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8)
Legislation: PA 11-6, §108 (not codified); PA 14-187, §54 (not codified); PA 18-26, § 7
Special Notice: 91(10); 96(5); 96(8); 98(4); 2009(3); 2015(7), 2015(7.1)
Informational Publication: 92(8); 92(8.1), 92(8.2), 92(8.3), 92(8.4); 92(9), 92(9.1), 92(9.2), 92(9.3), 92(9.4), 92(9.5); 93(2), 93(2.1); 96(7), 96(7.1); 99(1); 99(21); 99(21.1); 2000(1); 2000(11); 2000(12); 2000(29); 2001(1); 2001(24); 2001(31); 2002(1); 2002(10); 2002(14); 2002(22); 2002(24); 2002(28); 2003(9); 2003(16); 2003(19); 2003(20); 2003(23); 2003(28); 2003(32); 2004(8): 2004(14); 2004(15); 2004(23); 2005(1); 2005(7); 2005(9); 2005(12); 2006(1); 2006(7); 2006(11); 2006(20); 2006(23); 2007(1); 2007(7); 2007(22); 2007(24); 2008(1); 2008(7); 2008(9); 2008(19); 2008(22); 2008(24); 2009(1); 2009(7); 2009(8); 2009(21); 2009(22); 2009(37), 2009(37.1); 2010(1); 2010(7); 2010(8); 2010(16); 2010(26); 2011(1); 2011(8); 2011(10), 2011(10.1); 2011(18); 2012(1), 2012(1.1); 2012(7), 2012(7.1); 2012(15); 2013(1); 2013(7); 2013(8); 2014(1); 2014(7); 2014(8); 2014(21); 2015(1); 2015(7); 2015(8), 2015(8.1); 2015(12); 2015(24); 2016(1); 2016(7); 2016(8); 2017(1); 2017(7); 2017(25); 2018(1); 2018(5); 2018(7); 2018(8); 2018(15); 2018(19)
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(1.1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8)
Regulation: 12-727(a)-1(repealed eff. 6/11/14)
Informational Publication: 92(10), 92(10.1), 92(10.2), 92(10.3); 92(10.4), 92(10.5); 92(10.6); 93(5), 93(5.1), 93(5.2), 93(5.4), 93(5.5); 99(25); 99(26); 2000(1); 2000(17); 2001(19); 2001(21); 2002(19); 2002(20); 2003(17); 2003(18); 2004(21); 2004(22); 2005(21); 2005(22); 2006(33); 2006(34); 2007(19); 2007(20); 2008(16); 2008(17), 2008(17.1); 2009(17); 2009(18); 2010(11); 2010(12); 2011(11); 2011(25); 2012(22); 2012(23); 2013(16), 2013(16.1); 2013(17), 2013(17.1); 2014(16); 2014(17); 2015(9); 2015(10); 2016(12); 2016(13); 2017(12); 2017(13); 2018(12); 2018(12.1); 2018(13)
Informational Publication: 2011(16); 2018(10)
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), , 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8)
Informational Publication: 2000(11); 2001(31); 2002(14); 2002(28); 2003(10); 2003(16); 2004(8); 2005(7); 2006(1); 2007(1); 2008(1); 2008(9); 2009(1); 2009(8); 2010(1); 2010(8); 2011(1); 2011(8); 2012(1), 2012(1.1); 2013(1); 2013(8); 2014(1); 2014(8); 2015(1); 2015(8), 2015(8.1); 2016(1); 2016(8); 2017(1); 2018(1); 2018(8)