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ORS 314.769: Application of sections 1377 and 1379 of Internal Revenue Code. Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html
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