Oregon Revised Statutes Chapter 316 § 316.853 — Addition for amount deducted as deemed repatriation
Oregon Revised Statutes Chapter 316 ·
Oregon Code § 316.853·Enacted ·Last updated March 01, 2026
Statute Text
Addition for amount deducted as deemed repatriation.
In addition to the other
modifications to federal taxable income contained in this chapter, to derive
Oregon taxable income there shall be added to federal taxable income any amount
deducted, for the tax year, for federal income tax purposes under section
965(c)(1) of the Internal Revenue Code. [2019 c.556 §2]
Plain English Explanation
This Oregon statute addresses Addition for amount deducted as deemed repatriation. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 316.853
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Addition for amount deducted as deemed repatriation. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 316.853. Use this format in legal documents and court filings.
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