Oregon Code § 316.737·Enacted ·Last updated March 01, 2026
Statute Text
Amount
specially taxed under federal law to be included in computation of state
taxable income.
If
a taxpayer has taken a deduction to arrive at federal taxable income for the
purpose of having that income taxed in a manner different from the taxation of
federal taxable income, the amount which was deducted and specially taxed shall
be added to federal taxable income in the computation of state taxable income.
However, if any portion of the amount added was treated as capital gain in
arriving at federal taxable income, that portion shall be treated as capital
gain in the computation of state taxable income. [1983 c.162 §76; 1987 c.293 §27]
Plain English Explanation
This Oregon statute addresses Amount
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.737
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Amount
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.737. Use this format in legal documents and court filings.
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