Lawriter – ORC – 5747.01 Income tax definitions.

May 15, 2019

5747.01 Income tax definitions. Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter that is not otherwise defined in this section has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes or if not used in a comparable context in those laws, has the same meaning as in …

: http://codes.ohio.gov/orc/5747.01

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