{"data":{"id":"us-or/ors-316.845","jurisdiction":"us-or","citation":"ORS 316.845","heading":"Exception to ORS 316.844.","body":"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.","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":"7fdff92950c21afa5762689d3a32e43811f0309177443a68ab2d0f946435f55c","source_id":"us-or","stale":false,"prev":"us-or/ors-316.844","next":"us-or/ors-316.846"},"notice":"GroundRules: Original legal text. Not legal advice."}