GroundRules
C.R.S. § 39-22-327: Distributions.
Where this section sits in the code
- Title 39 - Taxation
- Article 22 - Income Tax
- Part 3 - CORPORATIONS
- Subpart 2 - S CORPORATIONS
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.
Collected 2026-09-14T18:37:45Z. Source file · JSON