Disallowance of subtraction for amounts included in calculation of net operating loss
Notwithstanding ORS 316.739 (Deferral of deduction for certain amounts deductible under federal law), a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028 (Determination of net operating loss, carryback and carryforward). [2011 c.685 §2]
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