TourAxiom/Colorado/Regulations/1-ccr-201-2/39 22 504 639-22-504(6) [Repealed eff. 10/30/2025]Official sourcecite← 39-22-504–2 Colorado Net Operating Losses for C Corporations. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-103(5.3),39-22-504(7) Medical Savings Accounts. [Repealed eff. 10/30/2025] →