Dividend from domestic international sales corporation.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Personal Income Tax
  5. Dividend from domestic international sales corporation.

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(2) As used in this section, "domestic international sales corporation" means a domestic international sales corporation as defined in section 992 of the Internal Revenue Code. [2013 s.s. c.5 §6c; 2014 c.114 §3]


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