A corporation included in a consolidated federal return shall not be excluded from a consolidated Oregon return simply because its business operations are conducted outside the United States.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 317.705

History

Renumbered from 150-317.705(3)(c), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16
RD 5-1994, f. 12-15-94, cert. ef. 12-31-94