GroundRules
ORS 317.273: Dividend income received by domestic corporation from certain foreign corporations.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 317 — Corporation Excise Tax
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON