Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.048 - Taxable income of resident.

The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 §4]

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Last modified: August 7, 2008