Colorado Statutes
§ 39-22-324 — Basis and adjustments
The basis in the hands of a shareholder
of an S corporation in the stock of the S corporation and any indebtedness of the S
corporation to the shareholder shall be determined in the manner provided under
the internal revenue code.
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Legislative History
Source: L. 92: Entire section added, p. 2261, � 1, effective April 16.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes