Oregon Statutes - Chapter 316 - Personal Income Tax - Section 316.878 - Basis of qualified business interest, qualified investment fund or qualified business asset in which gain reinvested.

The basis of the taxpayer in a qualified business interest, qualified investment fund or qualified business asset shall not be reduced by the amount of gain deferred under ORS 316.873 to 316.884. [1995 c.809 §6]

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Last modified: August 7, 2008