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Oregon · Through 2025 Edition

ORS 317.344: Net operating loss carryback and carryover.

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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 added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.

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

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