Oregon Statutes
§ 317.344 — Net operating loss carryback and carryover
Oregon § 317.344
This text of Oregon § 317.344 (Net operating loss carryback and carryover) 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. § 317.344 (2026).
Text
There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income.
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Related
Comcast Corp. II v. Dept. of Rev. (TC 5265)
24 Or. Tax 250 (Oregon Tax Court, 2020)
Legislative History
1983 c.162 §24; 1984 c.1 §11
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 § 317.344, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.344.