Oregon Statutes 317.485 – Loss carryforward after reorganization; construction
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Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss. [1991 c.457 § 9b]
Terms Used In Oregon Statutes 317.485
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.