740(a) - INCOME TAX
- § 12-740(a)-1 - Preamble and table of contents to Connecticut income tax regulations
- Part I - Resident individuals (§ 12-701(a)(1)-1 to 12-701(a)(20)-6)
- Part II - Nonresident individuals (§ 12-700(b)-1 to 12-712(d)-1)
- Part III - Part-year Resident individuals & trusts (§ 12-700(c)-1 to 12-717-5)
- Part IV - Resident and nonresident trusts and estates (§ 12-701(a)(4)-1 to 12-716(b)-1)
- Part V - Filing status (§ 12-702(c)(1)-1 to 12-702(c)(1)-3)
- Part VI - Credit for income taxes paid to another jurisdiction (§ 12-704(a)-1 to 12-704(d)-1)
- Part VII - Partnerships and S corporations (§ 12-712(a)(1)-1 to 12-726(b)-1)
- Part VIII - Estimated tax (§ 12-701(a)(11)-1 to 12-722(n)-1)
- Part IX - Withholding (§ 12-705(a)-1 to 12-707-3)
- Part X - Extensions (§ 12-723-1 to 12-723-7)
- Part XI - Returns (§ 12-719-1 to 12-719-2 to 12-740-9 to 12-740-10)
- Part XII - Deficiencies, refunds, interest and penalties (§ 12-728(a)-1 to 12-742-1)
- Part XIII - Accounting periods and accounting methods (§ 12-708-1 to 12-708-9)
- Part XIV - Miscellaneous (§ 12-701(b)-1 to 12-740(c)-2)
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