Oregon Statutes - Chapter 317 - Corporation Excise Tax - Section 317.485 - Loss carryforward after reorganization; construction.

Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss. [1991 c.457 §9b]

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Last modified: August 7, 2008