Colorado Statutes
§ 39-22-327 — Distributions
A distribution made by an S corporation with
respect to its stock to a shareholder shall be taken into account by such
shareholder for the purposes of section 39-22-104 to the extent that the
distribution is determined to be taxable under the internal revenue code.
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Legislative History
Source: L. 92: Entire section added, p. 2262, � 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