{"data":{"id":"us-or/ors-317.665","jurisdiction":"us-or","citation":"ORS 317.665","heading":"Oregon net losses of insurer in prior years.","body":"In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476.","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":"da127f92fe91d2552d7fa8a77833a6967612400d943ec573acf922e1178e7419","source_id":"us-or","stale":false,"prev":"us-or/ors-317.660","next":"us-or/ors-317.667"},"notice":"GroundRules: Original legal text. Not legal advice."}