Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.311 - Application of section 243 of Tax Reform Act of 1986.

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. [1987 c.293 §44a; 2005 c.94 §88]

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Last modified: August 7, 2008