Oregon Revised Statutes Chapter 317 § 317.485 — Loss
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.485·Enacted ·Last updated March 01, 2026
Statute Text
Loss
carryforward after reorganization; construction.
Unless specifically required
otherwise under this chapter, nothing in this chapter shall be construed to
require that after a reorganization a loss carryforward may be allowed only if
the income against which the loss is offset is from substantially the same
business activities or assets which incurred the loss. [1991 c.457 §9b]
Plain English Explanation
This Oregon statute addresses Loss
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.485
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Loss
. Read the full statute text above for details.
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