GroundRules
ORS 317.362: Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.
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, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code.
Collected 2026-09-03T23:50:13Z. Source file · JSON