{"data":{"id":"us-or/ors-314.769","jurisdiction":"us-or","citation":"ORS 314.769","heading":"Application of sections 1377 and 1379 of Internal Revenue Code.","body":"The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"9ff8f6957ea8418fc9e2fcc5b6ec67fbbbc6b65da280b212cd8458a13754188e","source_id":"us-or","stale":false,"prev":"us-or/ors-314.768","next":"us-or/ors-314.770"},"notice":"GroundRules: Original legal text. Not legal advice."}