Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 317 - CORPORATION EXCISE TAX
MODIFICATIONS TO TAXABLE INCOME
Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction

ORS § 317.307

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Current through 2024 Regular Session legislation
Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction

There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations).

ORS 317.307

1995 c.556 §17; 1997 c.839 §35