GroundRules
ORS 316.024: Application of federal law to determination of taxable income.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter.
Collected 2026-09-03T23:50:13Z. Source file · JSON