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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-22-324: Basis and adjustments.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 22 - Income Tax
  3. Part 3 - CORPORATIONS
  4. Subpart 2 - S CORPORATIONS

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.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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