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1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).

2Or. Rev. Stat. § 97.953 (2007).

3Or. Rev. Stat. § 260.005 (2007).

4Or. Rev. Stat. § 696.800 (2007).