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Code of Colorado Regulations eDocket
Details of Tracking Number
2023-00594
CCR details
| Tracking Number |
2023-00594 |
| Type of Filing |
Correction |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-2 |
| CCR Title |
INCOME TAX |
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Proposed rule
| Rule |
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| Additional Information |
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| Comments |
In paragraph (3)(b)(v)(E) of the rule, a reference to 26 CFR § 1.1502(g)(2)(ii) found on the top of page 6 should be amended to 26 CFR § 1.1502-21(g)(2)(ii) |
| Is this rule adopted in response to recent legislation? |
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Adopted rule
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