Oregon § 317.625 Income from sources without the United States

Oregon Statutes

§ 317.625 — Income from sources without the United States

Oregon § 317.625

Vol.8

Title 29Revenue and Taxation

Ch. 317Corporation Excise Tax

This text of Oregon § 317.625 (Income from sources without the United States) 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. § 317.625 (2026).

Text

Income from sources without the United States, as defined in section 862 of the Internal Revenue Code, shall be accounted for in the computation of Oregon taxable income as required by ORS chapters 305 and 314 and this chapter without regard to sections 861 to 864 of the Internal Revenue Code. [1983 c.162 §38]
(Temporary provisions relating to post-1986 deferred foreign income and global intangible low-taxed income)

Free access — add to your briefcase to read the full text and ask questions with AI

Income from sources without the United States, as defined in section 862 of the Internal Revenue Code, shall be accounted for in the computation of Oregon taxable income as required by ORS chapters 305 and 314 and this chapter without regard to sections 861 to 864 of the Internal Revenue Code. [1983 c.162 §38]
(Temporary provisions relating to post-1986 deferred foreign income and global intangible low-taxed income)