ORS 316.697: Fiduciary adjustment.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under ORS 316.287. [Formerly 316.077]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html