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§ 39-22-302. S corporations
§ 39-22-302. S corporations
CO Rev Stat § 39-22-302 (2018) (N/A)
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An S corporation shall not be subject to taxation under this article.
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§ 39-22-301. Corporate tax imposed
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§ 39-22-303. Dividends in a combined report - foreign source income - affiliated groups - definitions