Distributions

1 rule

A distribution made by an S corporation with respect to its stock to a shareholder shall be taken into account by such shareholder for the purposes of section 39-22-104 to the extent that the distribution is determined to be taxable under the internal revenue code.

in view

Whole section

Encodings · 1

state_taxable_s_corporation_distributionCO 39 § 39-22-327 · derived

C.R.S. 39-22-327

name: state_taxable_s_corporation_distribution
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: C.R.S. 39-22-327
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-327
versions:
  - effective_from: '0001-01-01'
    formula: >-
      s_corporation_distribution_amount_determined_taxable_under_internal_revenue_code

▸rulespec code

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statutes/39/39-22-327.yaml

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Rules

state_taxable_s_corporation_distribution

Derived

source: C.R.S. 39-22-327

- name: state_taxable_s_corporation_distribution
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. 39-22-327
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-327
  versions:
    - effective_from: '0001-01-01'
      formula: s_corporation_distribution_amount_determined_taxable_under_internal_revenue_code

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104

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