Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter.
ORS 317.311
Known as the Corporation Excise Tax Law
The act spans §§ 317–317 (261 sections).
1987 c.293 §44a; 2005 c.94 §88
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.