Or. Admin. R. 150-317-0380 - Taxes on Net Income or Profits Imposed by any State or Foreign Country
Current through Register Vol. 61, No. 4, April 1, 2022
For purposes of ORS 317.314, "net income" is income subject to taxation after allowable deductions and exemptions have been subtracted from gross or total income. This rule shall apply to all taxable years which are open to examination.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.314
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