Connecticut Administrative Code
Title 12 - Taxation
217 - Corporation Business Tax
Section 12-217-1 - Carryovers
Universal Citation: CT Reg of State Agencies 12-217-1
Current through September 9, 2024
(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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