The definitions and special and transitional rules of sections 1377 and 1379 of the Internal Revenue Code apply for Oregon tax purposes.
ORS 314.769
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
Formerly 314.746
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.