Code of Colorado Regulations

(D) Income of a tribal member who lives on a tribal reservation and recognized income on a tribal reservation is subtracted from federal adjusted gross income. McClanahan v. Arizona State Tax Commission, 411 U.S. 164 (1973). (E) Foreign source income of an export taxpayer (§ 39-22-206, C.R.S.) is subtracted from federal adjusted gross income. ................
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