Colo. Rev. Stat. § 39-22-345

Current through Chapter 123 of the 2024 Legislative Session
Section 39-22-345 - Owner exclusion

The basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness in the S corporation is determined as if the election under section 39-22-343 had not been made.

C.R.S. § 39-22-345

Amended by 2022 Ch. 164,§4, eff. 5/16/2022.
Added by 2021 Ch. 300,§1, eff. 6/23/2021.
L. 2021: Entire subpart added, (HB 21-1327), ch. 1803, p. 1803, § 1, effective June 23.