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2021 Colorado Code
Title 39 - Taxation
Article 22 - Income Tax
Part 3 - Corporations
§ 39-22-327. Distributions
Universal Citation:
CO Rev Stat § 39-22-327 (2021)
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on the American Association of Law Libraries Universal Citation Guide and is not
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A distribution made by an S corporation with respect to its stock to a shareholder shall be taken into account by such shareholder for the purposes of section 39-22-104 to the extent that the distribution is determined to be taxable under the internal revenue code.
History. Source: L. 92: Entire section added, p. 2262, § 1, effective April 16.
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