S corporations

1 rule

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An S corporation shall not be subject to taxation under this article.

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s_corporation_subject_to_taxation_under_articleCO 39 § 39-22-302 · derived

Colo. Rev. Stat. § 39-22-302

name: s_corporation_subject_to_taxation_under_article
kind: derived
entity: Corporation
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-302
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-302
versions:
  - effective_from: '0001-01-01'
    formula: not corporation_is_s_corporation

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statutes/39/39-22-302.yaml

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Rules

s_corporation_subject_to_taxation_under_article

Derived

source: Colo. Rev. Stat. § 39-22-302

- name: s_corporation_subject_to_taxation_under_article
  kind: derived
  entity: Corporation
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-302
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-302
  versions:
    - effective_from: '0001-01-01'
      formula: not corporation_is_s_corporation

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