{"data":{"id":"us-co/c.r.s.-39-22-345","jurisdiction":"us-co","citation":"C.R.S. § 39-22-345","heading":"Owner exclusion.","body":"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.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 3 - SALT PARITY ACT"],"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":"71a4392fb9fc56b1fb54aa6d00d7e9ea7de243cb4e77992ab79569034c6f3c2e","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-344","next":"us-co/c.r.s.-39-22-346"},"notice":"GroundRules: Original legal text. Not legal advice."}