Interest or dividends to benefit self-employed or individual retirement accounts
ORS 316.680 (Modification of taxable income) (1)(a) shall apply to the interest or dividends described under ORS 316.680 (Modification of taxable income) (1)(a) to the extent such interest or dividends are includable in arriving at federal taxable income as distributions from plans to benefit the self-employed or from individual retirement accounts described under sections 401 to 408A of the Internal Revenue Code. [1985 c.738 §2; 2003 c.77 §18]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.