Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-324
Basis and adjustments
Official textolls.info
The basis in the hands of a shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the internal revenue code. Source: L. 92: Entire section added, p. 2261, § 1, effective April 16.
Amendment history
L. 92: Entire section added, p. 2261, § 1, effective April 16.
Source: view the official text
In this article (40 sections)
- 39-22-204 · Accounting periods and methods
- 39-22-206 · Foreign source income of export taxpayers
- 39-22-300.1 · Short title - citation
- 39-22-301 · Corporate tax imposed - repeal
- 39-22-302 · S corporations
- 39-22-303 · Dividends in a combined report - foreign source income -…
- 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
- 39-22-303.5 · Single-factor apportionment of business income -…
- 39-22-303.6 · Market-based apportionment of the income of a taxpayer…
- 39-22-303.7 · Sourcing of sales of mutual fund service corporations -…
- 39-22-303.9 · Apportionment of the income of a taxpayer with enterprise…
- 39-22-304 · Net income of corporation - legislative declaration -…
- 39-22-305 · Consolidated returns
- 39-22-306 · Accounting periods and methods
- 39-22-308 · Credit allowed for purchase of Colorado coal
- 39-22-310 · Legislative declaration - statutory interpretation and…
- 39-22-320 · Short title - citation
- 39-22-321 · Definitions
- 39-22-322 · Taxation of an S corporation and its shareholders
- 39-22-323 · Modification and characterization of income
- 39-22-324 · Basis and adjustments
- 39-22-325 · Carryforwards and carrybacks - loss limitation
- 39-22-326 · Part-year residence
- 39-22-327 · Distributions
- 39-22-329 · Tax credits
- 39-22-330 · Uniformity of application and construction
- 39-22-340 · Short title - citation
- 39-22-341 · Legislative declaration
- 39-22-342 · Definitions
- 39-22-343 · Election
- 39-22-344 · Imposition of tax
- 39-22-345 · Owner exclusion
- 39-22-346 · Credit for tax paid in other states
- 39-22-347 · Credit for electing pass-through entity owner - tax…
- 39-22-401 · Income of a resident estate or trust for purposes of…
- 39-22-402 · Share of a resident estate, trust, or beneficiary in…
- 39-22-403 · Income of a nonresident estate or trust subject to income…
- 39-22-404 · Share of a nonresident estate, trust, or beneficiary in…
- 39-22-407 · Accounting periods and methods
- 39-22-501 · Taxation of regulated investment companies