Or. Rev. Stat. § 317.713
Group losses as offset to income of subsidiary paying preferred dividends
Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective
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- Or. Rev. Stat. § 317.713, Group losses as offset to income of subsidiary paying preferred dividends, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496086
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If the use of group losses to offset income of a subsidiary paying dividends on preferred stock is limited under section 1503(f) of the Internal Revenue Code, a like limitation shall apply for purposes of this chapter. For purposes of applying section 1503(f) of the Internal Revenue Code, “group losses” and “separately computed taxable income” shall be determined by taking into consideration only that income and loss which is allocated or apportioned to Oregon, with the additions, subtractions, modifications and other adjustments under this chapter and ORS chapter 314.