OAR 150-316-0390: Deductions Allowed on Either the Inheritance Tax Return or the Fiduciary Income Tax Return

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

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

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Official source: https://secure.sos.state.or.us/oard/