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Colorado Revised Statutes (C.R.S.)

Part 4

Estates and Trusts

39-22-401Income of a resident estate or trust for purposes of Colorado income tax.39-22-402Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments.39-22-403Income of a nonresident estate or trust subject to income tax.39-22-404Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado.39-22-405Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)39-22-406Special rule for accumulation distributions. (Repealed)39-22-407Accounting periods and methods.