ORS 317.362: Reversal of effect of gain or loss in case of timber, coal, domestic iron ore.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

To derive Oregon taxable income, federal taxable income shall be modified to reverse the effect of section 631 of the Internal Revenue Code. [1983 c.162 §27]

Administrative rules citing this section

OAR 150-317-0430: Modification of Federal Taxable Income: Timber Cut but Unsold — implements

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html