Versions of See prior versions of a law on LawServer 2023 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2021 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2019 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2017 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2015 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2013 Oregon Statutes 314.714 – Character of partnership income; procedure if partners treatment of item inconsistent with partnership treatment; rules 2009 Oregon Statutes 314.714 – Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules