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us-co/statute/39/39-22-201 — Partners, not partnership, subject to tax · Axiom

Partners, not partnership, subject to tax

3 rules

A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.

in view

Whole section

Encodings · 3

partnership_tax_exemption_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partnership_tax_exemption_applies
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: business_is_partnership

partner_individual_capacity_tax_liability_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partner_individual_capacity_tax_liability_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: person_carries_on_business_as_partner

partner_individual_capacity_alternative_minimum_tax_liability_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partner_individual_capacity_alternative_minimum_tax_liability_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: person_carries_on_business_as_partner

▸rulespec code

Shown source

statutes/39/39-22-201.yaml

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View on GitHub

Rules

partnership_tax_exemption_applies

Derived

source: C.R.S. § 39-22-201

- name: partnership_tax_exemption_applies
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: business_is_partnership

partner_individual_capacity_tax_liability_applies

Derived

source: C.R.S. § 39-22-201

- name: partner_individual_capacity_tax_liability_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: person_carries_on_business_as_partner

partner_individual_capacity_alternative_minimum_tax_liability_applies

Derived

source: C.R.S. § 39-22-201

- name: partner_individual_capacity_alternative_minimum_tax_liability_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: person_carries_on_business_as_partner

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Partners, not partnership, subject to tax

3 rules

Official source

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in view

Whole section

Encodings · 3

partnership_tax_exemption_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partnership_tax_exemption_applies
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: business_is_partnership

partner_individual_capacity_tax_liability_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partner_individual_capacity_tax_liability_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: person_carries_on_business_as_partner

partner_individual_capacity_alternative_minimum_tax_liability_appliesCO 39 § 39-22-201 · derived

C.R.S. § 39-22-201

name: partner_individual_capacity_alternative_minimum_tax_liability_applies
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-22-201
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-201
versions:
  - effective_from: '0001-01-01'
    formula: person_carries_on_business_as_partner

▸rulespec code

Shown source

statutes/39/39-22-201.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

partnership_tax_exemption_applies

Derived

source: C.R.S. § 39-22-201

- name: partnership_tax_exemption_applies
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: business_is_partnership

partner_individual_capacity_tax_liability_applies

Derived

source: C.R.S. § 39-22-201

- name: partner_individual_capacity_tax_liability_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: person_carries_on_business_as_partner

partner_individual_capacity_alternative_minimum_tax_liability_applies

Derived

source: C.R.S. § 39-22-201

- name: partner_individual_capacity_alternative_minimum_tax_liability_applies
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-201
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-201
  versions:
    - effective_from: '0001-01-01'
      formula: person_carries_on_business_as_partner