Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.019 - Application of Payment-in-kind Tax Treatment Act of 1983.

The Payment-in-kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) shall apply in deriving Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §44]

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Last modified: August 7, 2008