Oregon Statutes 317.665 – Oregon net losses of insurer in prior years
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In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS § 317.476. [Formerly 317.299; 1995 c.786 § 18]
Terms Used In Oregon Statutes 317.665
- insurer: means any domestic, foreign or alien insurer as defined in ORS § 731. See Oregon Statutes 317.010
- Oregon taxable income: means taxable income, less the deduction allowed under ORS § 317. See Oregon Statutes 317.010