Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
GENERALLY
Section 316.681 - Interest or dividends to benefit self-employed or individual retirement accounts

ORS § 316.681

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Current through 2024 Regular Session legislation
Section 316.681 - Interest or dividends to benefit self-employed or individual retirement accounts

ORS 316.680(1)(a) shall apply to the interest or dividends described under ORS 316.680(1)(a) to the extent such interest or dividends are includable in arriving at federal taxable income as distributions from plans to benefit the self-employed or from individual retirement accounts described under sections 401 to 408A of the Internal Revenue Code.

ORS 316.681

1985 c.738 §2; 2003 c. 77, § 18