ORS 316.845: Exception to ORS 316.844.

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

ORS 316.844 shall not apply in any case in which a carryover basis for certain property acquired from a decedent dying after December 31, 1976, is provided by section 1014 of the Internal Revenue Code. [Formerly 316.083]

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