internal revenue code

  • 1.

    "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2006.

    Oregon Legislature 1
  • 2.

    "Internal Revenue Code," except where the Legislative Assembly has provided otherwise, refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:

    (a) On December 31, 2006; or

    (b) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.

    Oregon Legislature 2