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Colo. Rev. Stat. § 39-22-327

Distributions

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

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Colo. Rev. Stat. § 39-22-327, Distributions, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318797
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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.