ORS 317.311: Application of section 243 of Tax Reform Act of 1986.

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

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 §44a; 2005 c.94 §88]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html