{"data":{"id":"us-or/ors-317.485","jurisdiction":"us-or","citation":"ORS 317.485","heading":"Loss carryforward after reorganization; construction.","body":"Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss.","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":"5a3de94ccecf01458b661f34e17e1f496c47ede597b70d56ce0983d4e02d9675","source_id":"us-or","stale":false,"prev":"us-or/ors-317.480","next":"us-or/ors-317.488"},"notice":"GroundRules: Original legal text. Not legal advice."}