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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.769 - Application of sections 1377 and 1379 of Internal Revenue Code.
Universal Citation:
OR Rev Stat § 314.769 (2021)
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The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes. [Formerly 314.746]
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