{"data":{"id":"us-co/c.r.s.-39-22-327","jurisdiction":"us-co","citation":"C.R.S. § 39-22-327","heading":"Distributions.","body":"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.","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":"32abba0651d343f61ed69ea68ae30d81fa39e158a9f3f8ffc35d7b372d4c631c","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-326","next":"us-co/c.r.s.-39-22-328"},"notice":"GroundRules: Original legal text. Not legal advice."}