Proration of part-year resident’s income between Oregon income and other income
- alternative proration for pass-through entity items
Source:
Section 316.119 — Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
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Notes of Decisions
Where part-year resident receives income or loss from S corporation, income or loss is prorated on per share, per day basis. Perlman v. Dept. of Revenue, 17 OTR 60 (2003)