Affected business entity means a partnership or an S corporation, but does not include a publicly-traded partnership, as defined in Section 7704(b) of the Internal Revenue Code, that has agreed to file an annual return pursuant to section 12-726 of the general statutes reporting the name, address, Social Security number or federal employer identification number and such other information required by the Commissioner of Revenue Services of each unitholder whose distributive share of partnership income derived from or connected with sources within this state was more than five hundred dollars;
Affected business entity means any S corporation, limited liability company, limited liability partnership or limited partnership;
Affected business entity means a business entity in which
More Definitions of Affected business entity
Affected business entity means any partnership or S corporation that elects to be subject to tax pursuant to this section.
Affected business entity means any partnership or S corporation;
Affected business entity means a partnership or an S corporation, but does not include a publicly-traded partnership, as defined in Section 7704(b) of the Internal Revenue Code, that has agreed to file an annual return pursuant to section 12-726 of the general statutes reporting the name, address, Social Security number or federal employer identification number and such other
Affected business entity means a partnership or an S
Affected business entity means a business entity in which members that hold more than fifty percent (50%) of the voting rights in the business entity elect on an annual basis before the due date or extended due date of the business entity's income tax return to be taxed under this chapter;
Affected business entity means a partnership or an S corporation, but does not include a publicly-traded partnership, as
Affected business entity means a partnership or S corporation,