Oregon § 316.681 Interest or dividends to benefit self-employed or individual retirement accounts

Oregon Statutes

§ 316.681 — Interest or dividends to benefit self-employed or individual retirement accounts

Oregon § 316.681

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.681 (Interest or dividends to benefit self-employed or individual retirement accounts) 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. § 316.681 (2026).

Text

ORS 316.680 (1)(a) shall apply to the interest or dividends described under ORS 316.680 (1)(a) to the extent such interest or dividends are includable in arriving at federal taxable income as distributions from plans to benefit the self-employed or from individual retirement accounts described under sections 401 to 408A of the Internal Revenue Code.

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