Oregon Revised Statutes Chapter 317 § 317.344 — Net
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.344·Enacted ·Last updated March 01, 2026
Statute Text
Net
operating loss carryback and carryover.
There shall be added to federal taxable income the
amount of any net operating loss carryback or carryover allowed in arriving at
federal taxable income. [1983 c.162 §24; 1984 c.1 §11]
Plain English Explanation
This Oregon statute addresses Net
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.344
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Net
. Read the full statute text above for details.
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The formal citation is Oregon Code § 317.344. Use this format in legal documents and court filings.
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