Oregon Statutes
§ 116.353 — Income interests; life or temporary interests; charging corpus
Oregon § 116.353
This text of Oregon § 116.353 (Income interests; life or temporary interests; charging corpus) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 116.353 (2026).
Text
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
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Legislative History
1969 c.591 §199
Nearby Sections
15
§ 116.003
§ 116.003§ 116.005
§ 116.005§ 116.007
Allocation of income§ 116.010
§ 116.010§ 116.015
§ 116.015§ 116.020
§ 116.020§ 116.023
Bond or other security§ 116.025
§ 116.025§ 116.033
Discharge of personal representative§ 116.063
Liability of personal representativeCite This Page — Counsel Stack
Bluebook (online)
Oregon § 116.353, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/116.353.