ORS 316.853
Addition for amount deducted as deemed repatriation

In addition to the other modifications to federal taxable income contained in this chapter, to derive Oregon taxable income there shall be added to federal taxable income any amount deducted, for the tax year, for federal income tax purposes under section 965(c)(1) of the Internal Revenue Code. [2019 c.556 §2]

Last accessed
May. 15, 2020