Individuals - Income
|
Number |
Title and Description |
| GIL-08-028 | Nonresident directors subject to state income tax |
| Nonresident corporate directors who attended two-day board of directors meeting in Colorado incurred state income tax liability for all income earned as corporate director and apportioned based on number of days performing duties in Colorado. | |
| PLR-12-008 | Net Capital Gain From The Sale of Business Assets |
| Taxpayer, a limited liability company, and its members cannot subtract from Colorado taxable income the net capital gain resulting from the sale of the Taxpayer’s goodwill because the sale did not qualify as a sale of an ownership interest. |