Part-year resident trusts: income derived from or connected with sources within Connecticut

(a) For purposes of determining the Connecticut income tax liability of a part-year resident trust, the term "income derived from or connected with sources within this state" means the sum of: (1) the trust's Connecticut taxable income for the period of residence, computed as if the taxable year for federal income tax purposes were limited to the period of residence, and determined under § 12-701(a)(9)-1 of Part IV as if the part-year resident trust were a resident trust, (2) the trust's income derived from or connected with sources within Connecticut for the period of nonresidence, computed as if the taxable year for federal income tax purposes were limited to the period of nonresidence, and determined under §§ 12-713(a)-1 through 12-713(a)-4, inclusive, of Part IV as if the part-year resident trust were a nonresident trust and (3) the special accruals required by this Part.