Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation. [1985 c.802 §3a; 1999 c.580 §3]
Section: Previous 316.002 316.003 316.005 316.007 316.010 316.012 316.013 316.014 316.015 316.016 316.017 316.018 316.019 316.020 316.021 NextLast modified: August 7, 2008