Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction.

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). [1995 c.556 §17; 1997 c.839 §35]

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Last modified: August 7, 2008