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Or. Rev. Stat. § 317.362

Reversal of effect of gain or loss in case of timber, coal, domestic iron ore

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

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Or. Rev. Stat. § 317.362, Reversal of effect of gain or loss in case of timber, coal, domestic iron ore, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496017
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To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code.