§ 316.024

Or. Rev. Stat. § 316.024

Application of federal law to determination of taxable income

[1987 c.293 §12a; 2003 c.46 §36]

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]