GroundRules
C.R.S. § 39-22-345: Owner exclusion.
Where this section sits in the code
- Title 39 - Taxation
- Article 22 - Income Tax
- Part 3 - CORPORATIONS
- Subpart 3 - SALT PARITY ACT
The basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness in the S corporation is determined as if the election under section 39-22-343 had not been made.
Collected 2026-09-14T18:37:45Z. Source file · JSON