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2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 314
314.710 Application to allocation and apportionment of income.

Universal Citation:
OR Rev Stat § 314.710 (through Leg Sess 2011)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The provisions of Articles III and IV of the Multistate Tax Compact apply to the allocation and apportionment of the income of corporations and nonresident individuals and do not apply to income of resident individuals, resident estates and resident trusts, taxable as provided in the Personal Income Tax Act of 1969. [1967 c.242 7; 1969 c.493 91]

TAXATION OF PARTNERSHIPS AND S CORPORATIONS

(Partnerships)

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