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Or. Rev. Stat. § 317.311

Application of section 243 of Tax Reform Act of 1986

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.311, Application of section 243 of Tax Reform Act of 1986, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495993
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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.