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.
ORS 316.845
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Formerly 316.083
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.