Income derived from or connected with Connecticut sources includes income, gain, loss, or deduction attributable to:

• The ownership or disposition of any interest in real property or tangible personal property located in Connecticut;

• The ownership of any intangible personal property to the extent it is used in a business, trade, profession, or occupation carried on in Connecticut; or

• A business, trade, profession, or occupation carried on in Connecticut.

A partnership has income, gain, loss, or deduction from sources in Connecticut if it is a partner in a partnership which itself has income, gain, loss, or deduction derived from Connecticut sources. This flow-through of income, gain, loss, or deduction extends through all layers of partnerships.

• It has or operates an office, shop, store, warehouse, factory, agency, desk space, or other place in Connecticut where its affairs are systematically and regularly carried on; or

• Activities in connection with the business are conducted in Connecticut with a fair measure of permanency and continuity for livelihood or profit, as distinguished from isolated or incidental transactions.