Oregon Statutes 316.681 – Interest or dividends to benefit self-employed or individual retirement accounts
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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. [1985 c.738 § 2; 2003 c.77 § 18]
Terms Used In Oregon Statutes 316.681
- Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022