GroundRules
← Search the law
Oregon · Through 2025 Edition

ORS 317.307: Reduction for charitable contribution deduction under federal law; subtraction.

Read at publisher ↗
Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 317 — Corporation Excise Tax

There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations).

Collected 2026-09-03T23:50:13Z. Source file · JSON

Browse this collection