Oregon Statutes 317.019 – Application of Payment-in-kind Tax Treatment Act of 1983
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The Payment-in-kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) shall apply in deriving Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 § 44]
Terms Used In Oregon Statutes 317.019
- Oregon taxable income: means taxable income, less the deduction allowed under ORS § 317. See Oregon Statutes 317.010
[Repealed by 1957 c.632 § 1 (314.075 and 314.080 enacted in lieu of 316.025, 316.030, 317.015 and 317.020)]
[1985 c.802 § 60; 1987 c.293 § 34; renumbered 314.031 in 1993]
[1983 c.162 § 41; 1984 c.1 § 8; repealed by 2005 c.94 § 84]