Oregon Statutes 316.024 – Application of federal law to determination of taxable income
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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 § 12a; 2003 c.46 § 36]
Terms Used In Oregon Statutes 316.024
- 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
[1953 c.304 § 5; repealed by 1957 c.632 § 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]