Or. Admin. R. 150-317-0070 - Administrative and Judicial Interpretations

Current through Register Vol. 61, No. 4, April 1, 2022

As used in ORS 317.013(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 317.013(1), regardless of the date of promulgation or issuance of the regulation, ruling, procedure or decision.

Notes

Or. Admin. R. 150-317-0070
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; Renumbered from 150-317.013(2), REV 67-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.013

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