Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0040 - Administrative and Judicial Interpretations
Universal Citation: OR Admin Rules 150-316-0040
Current through Register Vol. 63, No. 9, September 1, 2024
As used in ORS 316.032(2)"administrative and judicial interpretations of the federal income tax law" include interpretive regulations promulgated by the Secretary of the Treasury, Revenue Rulings and Revenue Procedures issued by the Commissioner of Internal Revenue, and decisions of the federal courts interpreting those provisions of the Internal Revenue Code that are incorporated into Oregon law under ORS 316.007, regardless of the date of promulgation or issuance of the regulation, ruling, procedure or decision.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.032
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