{"data":{"id":"us-co/c.r.s.-39-22-407","jurisdiction":"us-co","citation":"C.R.S. § 39-22-407","heading":"Accounting periods and methods.","body":"The provisions of section 39-22-111 shall apply to trusts and estates to the extent not inconsistent with sections 39-22-401 to 39-22-404.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 4 - ESTATES AND TRUSTS"],"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":"fdb10334ad6d62b3c40f9ce32316e7b83338ba88b99ab8154dc3c41095a8d043","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-406","next":"us-co/c.r.s.-39-22-501"},"notice":"GroundRules: Original legal text. Not legal advice."}