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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 317 - Corporation E...
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Section 317.351 - ORS 317.349 not applicable to...
Section 317.351 - ORS 317.349 not applicable to finance leases.
OR Rev Stat § 317.351 (2019) (N/A)
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Section 317.349 - Transaction treated as lease purchase under federal law.
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Section 317.356 - Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis.