There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 316
316.029 Disallowance of subtraction for amounts included in calculation of net operating loss.
OR Rev Stat § 316.029 (through Leg Sess 2011) What's This?
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. [2011 c.685 2]
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