Special computation of gain or loss where farm use value used.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Personal Income Tax
5. Special computation of gain or loss where farm use value used.

(2) This section applies to gains and losses from dispositions of property acquired from a decedent, or from property the basis of which is computed in whole or in part with respect to property acquired from a decedent, whose death occurred before January 1, 1987. [Formerly 316.081; 1987 c.646 §13; 1997 c.99 §19]

Download our app to see the most-to-date content.