The Payment-in-Kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) applies for purposes of determining Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 § 42; 2003 c.46 § 35]

Terms Used In Oregon Statutes 316.018

  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022

 

[1985 c.802 § 46; repealed by 1997 c.839 § 69]

 

[1953 c.304 § 4; repealed by 1969 c.493 § 99]

 

[1985 c.802 § 58; 1987 c.293 § 3; renumbered 314.029 in 1993]