Income of a resident estate or trust for purposes of Colorado income tax
(1) The income of a resident estate or trust subject to the tax imposed by this article shall be its federal taxable income as determined pursuant to section 63 of the internal revenue code with the following modifications:
(a)There shall be added or subtracted the modifications…#
(b)There shall be added or subtracted the share of the…#
(b) There shall be added or subtracted the share of the estate or trust in the Colorado fiduciary adjustment determined under section 39-22-402.