Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 317 - CORPORATION EXCISE TAX
MODIFICATIONS TO TAXABLE INCOME
Section 317.311 - Application of section 243 of Tax Reform Act of 1986

ORS § 317.311

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 317.311 - Application of section 243 of Tax Reform Act of 1986

Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter.

ORS 317.311

1987 c.293 §44a; 2005 c. 94, § 88