{"data":{"id":"us-or/ors-317.259","jurisdiction":"us-or","citation":"ORS 317.259","heading":"Modifications generally.","body":"Federal taxable income, adopted under ORS 317.013 and 317.018, shall be modified as provided by law. Each modification authorized under law shall be allowed only to the extent that the modification is allocated and apportioned to Oregon income, except as otherwise specifically provided by law.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"62f298a28fb061f1cc8926c72189c4b568a72ee1b867ec93842224d73bfb9de9","source_id":"us-or","stale":false,"prev":"us-or/ors-317.256","next":"us-or/ors-317.260"},"notice":"GroundRules: Original legal text. Not legal advice."}