The basis in the hands of a shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the internal revenue code.

← Modification and characterization of income Carryforwards and carrybacks - loss limitation →

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Axiom
Colorado
Statutes
39
(39-22-324)

Basis and adjustments

Official source

← Modification and characterization of income Carryforwards and carrybacks - loss limitation →

in view

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▸rulespec code

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statutes/39/39-22-324.yaml

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