Part XIII - Accounting periods and accounting methods
- Section 12-708-1 - Accounting period
- Section 12-708-2 - Change of accounting period (Repealed)
- Section 12-708-3 - Method of changing accounting period
- Section 12-708-4 - Short taxable year resulting from a change in accounting period
- Section 12-708-5 - Connecticut returns of trusts, estates or partnerships for short taxable years
- Section 12-708-6 - Accounting methods
- Section 12-708-7 - Change of accounting method
- Section 12-708-8 - Change other than from accrual to installment method of accounting
- Section 12-708-9 - Change from accrual to installment method of accounting