Computation of taxable income; excess loss accounts.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporation Excise Tax
  5. Computation of taxable income; excess loss accounts.

Checkout our iOS App for a better way to browser and research.


(2) As used in this section, "unitary income" means income of a unitary group, as that term is defined in ORS 317.705, that includes the subsidiary to which excess losses are attributable, and a member of which is subject to taxation under this chapter. [1984 c.1 §11b; 1987 c.293 §47]


Download our app to see the most-to-date content.