Chapter

Unrelated Business Income of Nonprofit Corporations Tax

Conn. Gen. Stat. § 12-242aa— Definitions. Modifications of federal unrelated business taxable income
Conn. Gen. Stat. § 12-242bb— Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined
Conn. Gen. Stat. § 12-242cc