{"data":{"id":"us-or/ors-316.697","jurisdiction":"us-or","citation":"ORS 316.697","heading":"Fiduciary adjustment.","body":"There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under ORS 316.287.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"ad1b79adfd014d2be501eae942d7b06ddaffecd9f019217affab0d61fb7cc077","source_id":"us-or","stale":false,"prev":"us-or/ors-316.695","next":"us-or/ors-316.698"},"notice":"GroundRules: Original legal text. Not legal advice."}