Or. Rev. Stat. § 317.344 – Net operating loss carryback and carryover | Midpage
§ 317.344
Or. Rev. Stat. § 317.344
Net operating loss carryback and carryover
[1983 c.162 §24; 1984 c.1 §11]
There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.