Items attributable to real or tangible personal property in Connecticut

(a) Connecticut adjusted gross income derived from or connected with sources within this state includes items of income, gain, loss and deduction entering into Connecticut adjusted gross income which are attributable to the ownership of any interest in, or disposition of, real or tangible personal property in Connecticut. Thus, Connecticut adjusted gross income derived from or connected with sources within this state includes rental income from real or tangible personal property in Connecticut or any interest therein, after deducting ordinary and necessary expenses attributable to the ownership, operation or maintenance of such property.

(b) The Connecticut adjusted gross income derived from or connected with Connecticut sources does not include items of income, gain, loss and deductions attributable to the ownership of any interest in real or tangible personal property located outside of Connecticut, even though rental payments in respect of the property may be made from a point within Connecticut.