Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-407
Accounting periods and methods
Official textolls.infolast amended
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. Source: L. 64: R&RE, p. 775, § 1. C.R.S. 1963: § 138-1-51. L. 83: Entire section amended, p. 1515, § 10, effective January 1, 1984. L. 87: Entire section amended, p. 1446, § 16, effective June 22. PART 5 SPECIAL RULES
Amendment history
L. 64: R&RE, p. 775, § 1. C.R.S. 1963: § 138-1-51. L. 83: Entire section amended, p. 1515, § 10, effective January 1, 1984. L. 87: Entire section amended, p. 1446, § 16, effective June 22.
Source: view the official text
In this article (40 sections)
- 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
- 39-22-503 · Taxation of real estate investment trusts - definitions
- 39-22-504 · Net operating losses
- 39-22-504.5 · Short title
- 39-22-504.6 · Definitions
- 39-22-504.7 · Medical savings accounts - establishment - contributions…
- 39-22-507.5 · Credits against tax - investment in certain property -…
- 39-22-507.6 · Credits against corporate tax - investment in certain…
- 39-22-509 · Credit against tax - employer expenditures for alternative…
- 39-22-514 · Tax credit for qualified costs incurred in preservation of…
- 39-22-514.5 · Tax credit for qualified costs incurred in preservation…
- 39-22-516.7 · Tax credit for innovative motor vehicles - tax preference…
- 39-22-516.8 · Tax credit for innovative trucks - tax preference…
- 39-22-517 · Tax credit for child care center investments - repeal
- 39-22-518 · Tax modification for net capital gains - definitions -…
- 39-22-520 · Credit against tax - investment in school-to-career program…
- 39-22-521 · Credits against tax - employer expenses - public assistance…
- 39-22-522 · Credit against tax - conservation easements - definitions -…
- 39-22-522.5 · Conservation easement tax credits - dispute resolution -…