Colorado Statutes
§ 39-22-324 — Basis and adjustments
Colorado § 39-22-324
This text of Colorado § 39-22-324 (Basis and adjustments) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 39-22-324 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-22-324, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-324.