Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.273 - Dividend income received by domestic corporation from certain foreign corporations.

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. [1983 c.162 §14]

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Last modified: August 7, 2008