GroundRules
ORS 316.845: Exception to ORS 316.844.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
ORS 316.844 shall not apply in any case in which a carryover basis for certain property acquired from a decedent dying after December 31, 1976, is provided by section 1014 of the Internal Revenue Code.
Collected 2026-09-03T23:50:13Z. Source file · JSON