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For the state of Connecticut and New York, Does the state adopt pertinent changes to the internal Revenue Code? if so, as of what date?

For the state of Connecticut and New York, Does the state adopt pertinent changes to the internal Revenue Code? if so, as of what date?

Does the the state apply entity-level income taxes for S corporation partnerships, and LLCs? If so, what are the terms of those taxes?

The Book that I am using is Corporation, Partnership, states and trust 2015 by Hoffman, Raabe, Maloney Young, Smiths) Ch 16# Problem#2

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