{"data":{"id":"us-or/ors-317.273","jurisdiction":"us-or","citation":"ORS 317.273","heading":"Dividend income received by domestic corporation from certain foreign corporations.","body":"To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the “gross-up” provisions of section 78 of the Internal Revenue Code.","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":"b6bbc3202f955d370c9d384bf9adc922c8a4cc507dd36e4a51dc36860a7ca326","source_id":"us-or","stale":false,"prev":"us-or/ors-317.270","next":"us-or/ors-317.275"},"notice":"GroundRules: Original legal text. Not legal advice."}