Oregon Code § 316.845·Enacted ·Last updated March 01, 2026
Statute Text
Exception to ORS 316.844.
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. [Formerly 316.083]
Plain English Explanation
This Oregon statute addresses Exception to ORS 316.844. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.845
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Exception to ORS 316.844. 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 § 316.845. Use this format in legal documents and court filings.
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