Oregon Statutes
§ 314.769 — Application of sections 1377 and 1379 of Internal Revenue Code
Oregon § 314.769
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.769 (Application of sections 1377 and 1379 of Internal Revenue Code) 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. § 314.769 (2026).
Text
The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes.
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Legislative History
Formerly 314.746
Nearby Sections
15
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Bluebook (online)
Oregon § 314.769, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.769.