To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the “gross-up” provisions of section 78 of the Internal Revenue Code.
ORS 317.273
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
1983 c.162 §14
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.