Colorado Code
Part 4 - Estates and Trusts
§ 39-22-401. Income of a Resident Estate or Trust for Purposes of Colorado Income Tax




Source: L. 64: R&RE, pp. 656, 771, §§ 14, 1. C.R.S. 1963: § 138-1-45. L. 78: (1)(a) amended, p. 485, § 8, effective May 5. L. 87: Entire section R&RE, p. 1444, § 12, effective June 22.

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Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 22 - Income Tax

Part 4 - Estates and Trusts

§ 39-22-401. Income of a Resident Estate or Trust for Purposes of Colorado Income Tax

§ 39-22-402. Share of a Resident Estate, Trust, or Beneficiary in Colorado Fiduciary Adjustments

§ 39-22-403. Income of a Nonresident Estate or Trust Subject to Income Tax

§ 39-22-404. Share of a Nonresident Estate, Trust, or Beneficiary in Income From Sources Within Colorado

§ 39-22-407. Accounting Periods and Methods