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us-co/statute/39/39-22-107 — Income tax filing status · Axiom

Income tax filing status

2 rules

(1) If the federal taxable income of two taxpayers may legally be determined on a joint federal return but actually is determined on separate federal returns, such income for purposes of the Colorado income tax shall be separately determined.

(2) If the federal taxable income of two taxpayers is determined on a joint federal return, their tax shall be determined on their joint federal taxable income.

(3) Repealed.

in view

Whole section

Encodings · 2

separate_colorado_income_tax_determination_appliesCO 39 § 39-22-107 · derived

C.R.S. § 39-22-107(1)

name: separate_colorado_income_tax_determination_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-107(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-107
versions:
  - effective_from: '0001-01-01'
    formula: >-
      taxpayers_may_legally_determine_federal_taxable_income_on_joint_federal_return

      and
      federal_taxable_income_is_actually_determined_on_separate_federal_returns

joint_colorado_income_tax_determination_appliesCO 39 § 39-22-107 · derived

C.R.S. § 39-22-107(2)

name: joint_colorado_income_tax_determination_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-107
versions:
  - effective_from: '0001-01-01'
    formula: federal_taxable_income_is_determined_on_joint_federal_return

▸rulespec code

Shown source

statutes/39/39-22-107.yaml

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View on GitHub

Rules

separate_colorado_income_tax_determination_applies

Derived

source: C.R.S. § 39-22-107(1)

- name: separate_colorado_income_tax_determination_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-107(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        taxpayers_may_legally_determine_federal_taxable_income_on_joint_federal_return
        and federal_taxable_income_is_actually_determined_on_separate_federal_returns

joint_colorado_income_tax_determination_applies

Derived

source: C.R.S. § 39-22-107(2)

- name: joint_colorado_income_tax_determination_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-107
  versions:
    - effective_from: '0001-01-01'
      formula: federal_taxable_income_is_determined_on_joint_federal_return

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Income tax filing status

2 rules

Official source

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(2) If the federal taxable income of two taxpayers is determined on a joint federal return, their tax shall be determined on their joint federal taxable income.

(3) Repealed.

in view

Whole section

Encodings · 2

separate_colorado_income_tax_determination_appliesCO 39 § 39-22-107 · derived

C.R.S. § 39-22-107(1)

name: separate_colorado_income_tax_determination_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-107(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-107
versions:
  - effective_from: '0001-01-01'
    formula: >-
      taxpayers_may_legally_determine_federal_taxable_income_on_joint_federal_return

      and
      federal_taxable_income_is_actually_determined_on_separate_federal_returns

joint_colorado_income_tax_determination_appliesCO 39 § 39-22-107 · derived

C.R.S. § 39-22-107(2)

name: joint_colorado_income_tax_determination_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-107(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-107
versions:
  - effective_from: '0001-01-01'
    formula: federal_taxable_income_is_determined_on_joint_federal_return

▸rulespec code

Shown source

statutes/39/39-22-107.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

separate_colorado_income_tax_determination_applies

Derived

source: C.R.S. § 39-22-107(1)

- name: separate_colorado_income_tax_determination_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-107(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-107
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        taxpayers_may_legally_determine_federal_taxable_income_on_joint_federal_return
        and federal_taxable_income_is_actually_determined_on_separate_federal_returns

joint_colorado_income_tax_determination_applies

Derived

source: C.R.S. § 39-22-107(2)

- name: joint_colorado_income_tax_determination_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-107(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-107
  versions:
    - effective_from: '0001-01-01'
      formula: federal_taxable_income_is_determined_on_joint_federal_return