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]
Application of sections 1377 and 1379 of Internal Revenue Code
ORS 314.769
ORS 314.769
ORS 314.769
ORS 314.769
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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