{"data":{"id":"us-ct/conn.-gen.-stat.-12-506a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-506a","heading":"Exchange of property.","body":"(a) Repealed by P.A. 73-356, S. 5, 10.\n(b) A partnership as such shall not be subject to the tax imposed by this chapter. Persons who are partners shall be liable for said tax only in their individual capacities in the same manner that individuals are liable for partnership income under the federal Internal Revenue Code in effect for the taxable year.\n(c) Repealed by P.A. 73-356, S. 5, 10.\n(d) The tax imposed in this chapter shall not be applicable with respect to any sale or exchange of agricultural animals.","path":["TITLE 12. TAXATION","CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_224.htm#sec_12-506a","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"ab96dd89ad17c3fb1f97714096cac9fe658fe1b5d71498563ce15d7a45444e11","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-506","next":"us-ct/conn.-gen.-stat.-12-506b"},"notice":"GroundRules: Original legal text. Not legal advice."}