Or. Rev. Stat. § 317.273 – Dividend income received by domestic corporation from certain foreign corporations | Midpage
§ 317.273
Or. Rev. Stat. § 317.273
Dividend income received by domestic corporation from certain foreign corporations
[1983 c.162 §14]
To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the “gross-up” provisions of section 78 of the Internal Revenue Code.