Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.344 - Net operating loss carryback and carryover.

There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income. [1983 c.162 §24; 1984 c.1 §11]

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Last modified: August 7, 2008