Or. Rev. Stat. § 316.029 – Disallowance of subtraction for amounts included in calculation of net operating loss | Midpage
§ 316.029
Or. Rev. Stat. § 316.029
Disallowance of subtraction for amounts included in calculation of net operating loss
[2011 c.685 §2]
Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028.