{"data":{"id":"us-or/ors-317.311","jurisdiction":"us-or","citation":"ORS 317.311","heading":"Application of section 243 of Tax Reform Act of 1986.","body":"Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter.","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":"31fa3fa619a636c609fde57fe5f0a7202c22f4d878d393adae5adc306170911b","source_id":"us-or","stale":false,"prev":"us-or/ors-317.310","next":"us-or/ors-317.312"},"notice":"GroundRules: Original legal text. Not legal advice."}