Basis and adjustments

C.R.S. § 39-22-324
in effect
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39-22-324. Basis and adjustments. 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.
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#39-22-324Fetched: 10/6/2026

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