Regulations of Connecticut State Agencies
(a) A nonresident individual's items of income, gain, loss and deduction derived from or connected with Connecticut sources are the items attributable to:
(1) the ownership and disposition of any interest in real or tangible personal property in Connecticut (see § 12-711(b)-3 of this Part);
(2) a business, trade, profession or occupation carried on in Connecticut (see § 12-711(b)-4 and § 12-711(b)-5 of this Part); or
(3) in the case of a shareholder of an S corporation carrying on or having the right to carry on business in Connecticut, the ownership of shares in such corporation, to the extent determined under § 12-712(a)(2)-1 of Part VII.
(b) While this section pertains to Section 12-711(b) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-701(c) of the general statutes.
(Effective November 18, 1944)