Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 316: Personal Income Tax/§ 316.697
Oregon Statutes

§ 316.697 — Fiduciary adjustment

Oregon § 316.697
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 316Personal Income Tax

This text of Oregon § 316.697 (Fiduciary adjustment) 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. § 316.697 (2026).

Text

There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under ORS 316.287.

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Related

§ 316.287
Oregon § 316.287

Legislative History

Formerly 316.077

Nearby Sections

15
§ 316.002
Short title
§ 316.003
Goals
§ 316.005
§ 316.005
§ 316.007
Policy
§ 316.010
§ 316.010
§ 316.012
Terms have same meaning as in federal laws; federal law references
§ 316.013
Determination of federal adjusted gross income
§ 316.014
§ 316.014
§ 316.015
§ 316.015
§ 316.016
§ 316.016
§ 316.017
§ 316.017
§ 316.018
Application of Payment-in-Kind Tax Treatment Act of 1983
§ 316.019
§ 316.019
§ 316.020
§ 316.020
§ 316.021
§ 316.021
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Bluebook (online)
Oregon § 316.697, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.697.