Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.746 - Application of sections 1377 and 1379 of Internal Revenue Code.

The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes. [1989 c.625 §49]

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Last modified: August 7, 2008