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Or. Rev. Stat. § 314.769

Application of sections 1377 and 1379 of Internal Revenue Code

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.769, Application of sections 1377 and 1379 of Internal Revenue Code, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494980
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The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes.