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]
Oregon Legal Code
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]