ORS 317.625: Income from sources without the United States.

Income from sources without the United States, as defined in section 862 of the Internal Revenue Code, shall be accounted for in the computation of Oregon taxable income as required by ORS chapters 305 and 314 and this chapter without regard to sections 861 to 864 of the Internal Revenue Code. [1983 c.162 §38]

(Temporary provisions relating to post-1986 deferred foreign income and global intangible low-taxed income)