Administrative and Judicial Interpretations

As used in ORS 316.032(2) “administrative and judicial interpretations of the federal income tax law” include interpretive regulations promulgated by the Secretary of the Treasury, Revenue Rulings and Revenue Procedures issued by the Commissioner of Internal Revenue, and decisions of the federal courts interpreting those provisions of the Internal Revenue Code that are incorporated into Oregon law under ORS 316.007, regardless of the date of promulgation or issuance of the regulation, ruling, procedure or decision.