I can understand why you think the CT basis would be different from the federal basis.  Why should CT care if the $100K in hard cash I paid for a property there included $60K of deferred income because I sold something in CA?  Especially since CT borders MA, where I think we had a question involving a 1031 exchange recently and the answer was that MA wants some taxes down the road, even if it's a long road, when the non-MA property is sold.  

Does CA want tax on the deferred gain, if the CT property is sold?  Does it matter?  And you're not even asking about capital gains, you're asking about depreciation.  Some third-year law student has probably written a law-review note about this, at some time.  Or maybe you'll just have to wait for a Supreme Court decision.