GroundRules
ORS 314.769: Application of sections 1377 and 1379 of Internal Revenue Code.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes.
Collected 2026-09-03T23:50:13Z. Source file · JSON