Certain deductions may not be taken on both the Oregon inheritance tax return (Form IT-1) and the Oregon fiduciary income tax return (Form 41). See OAR 150-118-0040 for details.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.272

History

Renumbered from 150-316.272, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
REV 6-2004, f. 7-30-04, cert. ef. 7-31-04
REV 2-2004(Temp), f. 4-30-04 cert. ef. 5-1-04 thru 9-30-04