{"data":{"id":"us-or/ors-317.344","jurisdiction":"us-or","citation":"ORS 317.344","heading":"Net operating loss carryback and carryover.","body":"There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.","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":"cf33ddec03e95a3947fc845843dc3605e47f771df99e371a8df8ed070dc454bd","source_id":"us-or","stale":false,"prev":"us-or/ors-317.342","next":"us-or/ors-317.346"},"notice":"GroundRules: Original legal text. Not legal advice."}