Owner exclusion

C.R.S. § 39-22-345
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-22-345Fetched: 10/6/2026