Oregon Statutes
§ 317.307 — Reduction for charitable contribution deduction under federal law; subtraction
Oregon § 317.307
This text of Oregon § 317.307 (Reduction for charitable contribution deduction under federal law; subtraction) 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. § 317.307 (2026).
Text
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).
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Legislative History
1995 c.556 §17; 1997 c.839 §35
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 § 317.307, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.307.