Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.024 - Application of federal law to determination of taxable income.

Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §12a; 2003 c.46 §36]

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Last modified: August 7, 2008