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Conn. Gen. Stat. § 12-223b

Intercompany rents and business receipts

Connecticut · General Statutes of Connecticut Chapter 208 — Corporation Business Tax · Status: effective

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Conn. Gen. Stat. § 12-223b, Intercompany rents and business receipts, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174356
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(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.