Connecticut Administrative Code
Title 12 - Taxation
242 - Corporation Business Tax
Section 12-242-4 - Amortization of bond premiums

Corporations shall compute amortization of bond premiums on their Connecticut corporation tax returns in the same manner as computed and reported under the provisions of the federal corporation net income tax law except that amortization on federally exempt or partially exempt bonds shall be reported and deducted from bond interest income on Connecticut returns.