To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the ‘gross-up’ provisions of section 78 of the Internal Revenue Code. [1983 c.162 § 14]

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[Repealed by 1983 c.162 § 57]

[1977 c.506 § 2; repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; 1955 c.584 § 1; repealed by 1983 c.162 § 57]

[1983 c.162 § 14a; 1985 c.802 § 22a; repealed by 1989 c.625 § 81]