(1) The application of ORS § 316.557 to 316.589 to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue.

(2) In the application of ORS § 316.557 to 316.589 to a taxable year beginning on any date other than January 1 there shall be substituted, for the months specified in ORS § 316.557 to 316.589, the months which correspond thereto. [1980 c.7 14,15; 1985 c.603 § 9]

[1953 c.304 § 72; repealed by 1969 c.493 § 99]

[1953 c.304 § 73; 1955 c.590 § 1; repealed by 1957 c.632 § 1 (314.405 enacted in lieu of 316.605 and 317.405)]

[1953 c.304 § 74; 1953 c.552 § 14; 1957 c.17 § 1; repealed by 1957 c.632 § 1 (314.410 enacted in lieu of 316.610 and 317.410)]

[1953 c.304 § 75; 1953 c.552 § 15; 1955 c.583 § 1; 1957 c.23 § 1; repealed by 1957 c.632 § 1 (314.415 enacted in lieu of 316.615 and 317.415)]

[1953 c.304 § 76; 1955 c.355 § 1; repealed by 1957 c.632 § 1 (314.420 enacted in lieu of 316.620, 317.370 and 317.420)]

[1953 c.304 § 77; repealed by 1957 c.632 § 1 (314.425 enacted in lieu of 316.625 and 317.425)]

[1953 c.304 § 78; repealed by 1957 c.632 § 1 (314.430 enacted in lieu of 316.630 and 317.430)]

[1953 c.304 § 79; repealed by 1957 c.632 § 1 (314.435 enacted in lieu of 316.635 and 317.435)]

[1953 c.304 § 80; repealed by 1957 c.632 § 1 (314.440 enacted in lieu of 316.640, 317.440 and 317.445)]

[1953 c.304 § 81; 1961 c.504 § 3; repealed by 1969 c.166 § 8 and 1969 c.493 § 99]

[1953 c.304 § 82; 1953 c.552 § 16; repealed by 1957 c.632 § 1 (314.445 enacted in lieu of 316.650 and 317.455)]

[1953 c.304 § 83; 1953 c.552 § 17; repealed by 1957 c.632 § 1 (subsections (1) and (2) of 314.450 enacted in lieu of 316.655 and 317.460)]

[1953 c.304 § 84; repealed by 1957 c.632 § 1 (314.455 enacted in lieu of 316.660 and 317.465)]

[1953 c.304 § 85; 1953 c.552 § 18; 1955 c.588 § 1; repealed by 1957 c.632 § 1 (314.460 enacted in lieu of 316.665 and 317.470)]

[1953 c.304 § 86; repealed by 1957 c.632 § 1 (314.465 enacted in lieu of 316.670 and 317.475)]

[1953 c.304 § 87; 1953 c.552 § 19; repealed by 1957 c.632 § 1 (314.470 enacted in lieu of 316.675 and 317.480)]

MODIFICATIONS OF TAXABLE INCOME

(Generally)