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.
ORS 316.697
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Formerly 316.077
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.