Oregon Statutes
§ 316.845 — Exception to ORS 316.844
Oregon § 316.845
This text of Oregon § 316.845 (Exception to ORS 316.844) 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. § 316.845 (2026).
Text
ORS 316.844 shall not apply in any case in which a carryover basis for certain property acquired from a decedent dying after December 31, 1976, is provided by section 1014 of the Internal Revenue Code.
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Related
§ 316.844
Oregon § 316.844
Legislative History
Formerly 316.083
Nearby Sections
15
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Bluebook (online)
Oregon § 316.845, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.845.