Oregon Statutes 317.362 – Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
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To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code. [1983 c.162 § 27]
Terms Used In Oregon Statutes 317.362
- Oregon taxable income: means taxable income, less the deduction allowed under ORS § 317. See Oregon Statutes 317.010