Oregon Statutes
§ 317.362 — Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
Oregon § 317.362
This text of Oregon § 317.362 (Reversal of effect of gain or loss in case of timber, coal, domestic iron ore) 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. § 317.362 (2026).
Text
To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code.
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Related
Smurfit Newsprint Corp. v. Department of Revenue
997 P.2d 185 (Oregon Supreme Court, 2000)
Legislative History
1983 c.162 §27
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 § 317.362, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.362.