Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
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Page 25
... corporation business tax to interest on federal obligations.67 These refund claims , brought primarily by insurance companies and other financial institutions , assert that Connecticut taxation of such interest violates 31 U.S.C. ยง 3124 ...
... corporation business tax to interest on federal obligations.67 These refund claims , brought primarily by insurance companies and other financial institutions , assert that Connecticut taxation of such interest violates 31 U.S.C. ยง 3124 ...
Page 26
... corporation is merged into another with the loss activities thereafter conducted and accounted for in a separate division . In its 1994 decision in Thermatool the Tax Session held that a net operating loss carryover would be revived ...
... corporation is merged into another with the loss activities thereafter conducted and accounted for in a separate division . In its 1994 decision in Thermatool the Tax Session held that a net operating loss carryover would be revived ...
Page 27
... corporation participating in such an entity conducting business activities in Connecticut will acquire corporation business tax nexus , whether a Connecticut corporation participating in an out - of - state entity will be entitled to ...
... corporation participating in such an entity conducting business activities in Connecticut will acquire corporation business tax nexus , whether a Connecticut corporation participating in an out - of - state entity will be entitled to ...
Contents
APPELLATE REVIEW Wesley W Horton | 1 |
SURVEY OF 1995 CONNECTICUT | 11 |
DEVELOPMENTS IN CONNECTICUT | 37 |
Copyright | |
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