S Corporations | Midpage

Collections
Colorado Revised Statutes (C.R.S.)

Subpart 2

S Corporations

39-22-320Short title - citation.39-22-321Definitions.39-22-322Taxation of an S corporation and its shareholders.39-22-323Modification and characterization of income.39-22-324Basis and adjustments.39-22-325Carryforwards and carrybacks - loss limitation.39-22-326Part-year residence.39-22-327Distributions.39-22-328Returns - repeal. (Repealed)39-22-329Tax credits.39-22-330Uniformity of application and construction.