Oregon Revised Statutes Chapter 317 § 317.273 — Dividend income received by domestic corporation from certain foreign
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.273·Enacted ·Last updated March 01, 2026
Statute Text
Dividend income received by domestic corporation from certain foreign
corporations.
To
derive Oregon taxable income, there shall be subtracted from federal taxable
income dividend income with respect to the gross-up provisions of section 78
of the Internal Revenue Code. [1983 c.162 §14]
Plain English Explanation
This Oregon statute addresses Dividend income received by domestic corporation from certain foreign
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.273
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Dividend income received by domestic corporation from certain foreign
. Read the full statute text above for details.
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The formal citation is Oregon Code § 317.273. Use this format in legal documents and court filings.
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