{"data":{"id":"us-or/ors-317.362","jurisdiction":"us-or","citation":"ORS 317.362","heading":"Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.","body":"To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 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":"8804a67b558194cc570f27a3737fac804a13035dbc15f04db4998dffa1466b27","source_id":"us-or","stale":false,"prev":"us-or/ors-317.360","next":"us-or/ors-317.363"},"notice":"GroundRules: Original legal text. Not legal advice."}