• 1.

    Operations involving premiums and losses each separately identified on punch cards for statistical and accounting purposes.

    Internal Revenue Service 1
  • 2.

    "Transaction" means an action or set of actions occurring between two or more persons relating to the conduct of business, commercial or governmental affairs. [2001 c.535 §2]

    Oregon Legislature 2
  • 3.

    "Transaction" means an action, including but not limited to a transfer, encumbrance or release affecting title to or an interest in real property, that is required or permitted by state law or rule or federal law or regulation to be recorded. [Amended by 1991 c.230 §10; 1993 c.321 §1; 2001 c.713 §1; 2005 c.82 §1]

    Oregon Legislature 3

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

2Or. Rev. Stat. § 84.004 (2007).

3Or. Rev. Stat. § 205.010 (2007).