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Oregon Revised Statutes

Unitary Tax

Unitary Tax

317.705Definitions 317.710Corporation tax return requirements; application to insurers; rules 317.713Group losses as offset to income of subsidiary paying preferred dividends 317.715Tax return of corporation in affiliated group making consolidated federal return 317.720Computation of taxable income; excess loss accounts 317.725Adjustments to prevent double taxation or deduction; rules