Oregon Statutes
§ 317.273 — Dividend income received by domestic corporation from certain foreign corporations
Oregon § 317.273
This text of Oregon § 317.273 (Dividend income received by domestic corporation from certain foreign corporations) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 317.273 (2026).
Text
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.
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Legislative History
1983 c.162 §14
Nearby Sections
15
§ 317.005
Short title§ 317.010
Definitions§ 317.015
§ 317.015§ 317.016
§ 317.016§ 317.017
§ 317.017§ 317.018
Statement of purpose§ 317.020
§ 317.020§ 317.021
§ 317.021§ 317.022
§ 317.022§ 317.030
Effect of chapterCite This Page — Counsel Stack
Bluebook (online)
Oregon § 317.273, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.273.