Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.845 - Exception to ORS 316.844.

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. [Formerly 316.083]

Section:  Previous  316.834  316.835  316.836  316.837  316.838  316.840  316.844  316.845  316.846  316.848  316.849  316.852  316.854  316.855  316.857  Next

Last modified: August 7, 2008