2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.697 Fiduciary adjustment.


OR Rev Stat § 316.697 (through Leg Sess 2011) What's This?

There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer s share of the fiduciary adjustment determined under ORS 316.287. [Formerly 316.077]

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