The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS Chapter 317 or 318. [1969 c.493 § 39; 1973 c.115 § 3]

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Terms Used In Oregon Statutes 316.267

  • 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[1953 c.304 § 32; repealed by 1969 c.493 § 99]

 

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