{"data":{"id":"us-co/c.r.s.-39-22-324","jurisdiction":"us-co","citation":"C.R.S. § 39-22-324","heading":"Basis and adjustments.","body":"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.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 2 - S CORPORATIONS"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"fbceffdc94cae33543093b768bf74e8c36feeff39174f075fb283acb82d70de9","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-323","next":"us-co/c.r.s.-39-22-325"},"notice":"GroundRules: Original legal text. Not legal advice."}