Obligation or right of partner to report changes in taxable income or tax liability.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Taxes Imposed Upon or Measured by Net Income
  5. Obligation or right of partner to report changes in taxable income or tax liability.

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(1) The Internal Revenue Service, in the case of a partner in a partnership that elects the application of section 6221(b) of the Internal Revenue Code; or

(2) The taxing authority of another state, in the case of any partner or partnership. [2019 c.132 §10]

Note: 314.739 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.


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