Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
ADDITIONAL MODIFICATIONS OF TAXABLE INCOME
Section 316.853 - Addition for amount deducted as deemed repatriation

ORS § 316.853

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 316.853 - Addition for amount deducted as deemed repatriation

In addition to the other modifications to federal taxable income contained in this chapter, to derive Oregon taxable income there shall be added to federal taxable income any amount deducted, for the tax year, for federal income tax purposes under section 965(c)(1) of the Internal Revenue Code.

ORS 316.853

2019 c. 556, § 2