Colorado Code
Part 4 - Estates and Trusts
§ 39-22-402. Share of a Resident Estate, Trust, or Beneficiary in Colorado Fiduciary Adjustments

Source: L. 64: R&RE, p. 772, § 1. C.R.S. 1963: § 138-1-46. L. 67: p. 850, §§ 1, 2. L. 77: (2) amended, p. 1784, § 3, effective May 19. L. 87: (1)(a) and (2) amended and (1)(b) repealed, pp. 1444, 1457, §§ 13, 31, effective June 22.

Structure 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