Oregon Statutes
§ 317.485 — Loss carryforward after reorganization; construction
Oregon § 317.485
This text of Oregon § 317.485 (Loss carryforward after reorganization; construction) 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. § 317.485 (2026).
Text
Unless specifically required otherwise under this chapter, nothing in this chapter shall be construed to require that after a reorganization a loss carryforward may be allowed only if the income against which the loss is offset is from substantially the same business activities or assets which incurred the loss.
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Related
US West, Inc. v. Department of Revenue, Tc 4896 (or.tax 8-30-2011)
(Oregon Tax Court, 2011)
Legislative History
1991 c.457 §9b
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 § 317.485, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/317.485.