Oregon Code § 317.195·Enacted ·Last updated March 01, 2026
Statute Text
Effect
on deductions allowed.
In the case of the dissolution of a taxpayer there shall be allowed as
deductions for the taxable period in which the taxpayer dissolved, regardless
of the fact that the taxpayer may have kept its books and made its returns on
the basis of cash receipts and disbursements, amounts accrued up to the date of
dissolution if not otherwise properly allowable in respect of such period or a
prior period under this chapter. [1955 c.205 §3]
Plain English Explanation
This Oregon statute addresses Effect
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.195
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Effect
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