AN 2009(7)

Connecticut Income Tax Treatment of Theft Losses From Ponzi-Type Schemes

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Purpose: This Announcement explains the effect of Rev. Proc. 2009-20 and Rev. Rul. 2009-9 on the Connecticut income tax. Visit the IRS website at www.irs.gov for the details of Rev. Proc. 2009-20 and Rev. Rul. 2009-9.