There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations).
ORS 317.307
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
1995 c.556 §17; 1997 c.839 §35
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.