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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.024 - Application of federal law to determination of taxable income.
Universal Citation:
OR Rev Stat § 316.024 (2025)
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Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §12a; 2003 c.46 §36]
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