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Connecticut General Statutes Title 12. Taxation § 12-223b. Intercompany rents and business receipts

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Intercompany rents shall not be included in the computation of the value of property rented as a property factor in the apportionment fraction if the lessor and lessee are included in a combined return as provided in section 12-223a.

(b) Intercompany business receipts, receipts by a corporation included in a combined return under section 12-223a, from any other corporation included in such return, shall not be included in the computation of the receipts factor of the apportionment fraction.

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Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-223b. Intercompany rents and business receipts - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-223b/

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