Colo. Rev. Stat. § 39-22-345
Owner exclusion
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-22-345, Owner exclusion, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318807
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Full text
The basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness in the S corporation is determined as if the election under section 39-22-343 had not been made.