Section 317.720 - Computation of taxable income; excess loss accounts.

OR Rev Stat § 317.720 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(2) As used in this section, "unitary income" means income of a unitary group, as that term is defined in ORS 317.705, that includes the subsidiary to which excess losses are attributable, and a member of which is subject to taxation under this chapter. [1984 c.1 §11b; 1987 c.293 §47]