Conn. Agencies Regs. § 12-242-4 - Amortization of bond premiums

Current through March 4, 2022

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.

Notes

Conn. Agencies Regs. § 12-242-4

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.