us-ok/stat
Okla. Stat. tit. 68, § 2363
Partners and Partnerships
Official textoscn.netlast amended
The Oklahoma distributive share of partnership income, gains, losses or deductions of a partnership to be reported by the partners shall be the same portion of that reported for federal income tax purposes, as the Oklahoma income, gain, losses or deduction determined under Sections 2358 and/or 2362 of this title for said partnership, bears to the federal income, gains, losses or deductions.
Amendment history
Laws 1971, c. 137, § 13, emerg. eff. May 11, 1971.
Source: view the official text
Nearby sections (25 sections)
- 2358.6 · Bonus depreciation received under federal law - Addition to…
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- 2358.100 · Filing of amended income tax return for 2004 or 2005
- 2358.110 · Qualified equity investment deduction – Tax years 2022…
- 2358v1 · Adjustments to arrive at Oklahoma taxable income and Oklahoma…
- 2358v2 · Adjustments to arrive at Oklahoma taxable income and Oklahoma…
- 2358v3 · Adjustments to arrive at Oklahoma taxable income and Oklahoma…
- 2359 · Exempted organizations
- 2360 · Accounting periods and methods
- 2361 · Filings by married taxpayers - Joint returns - Relief from…
- 2362 · Oklahoma taxable income of a part-year resident individual,…
- 2363 · Partners and Partnerships
- 2364 · Estates, trusts and beneficiaries
- 2365 · Subchapter S corporations
- 2366 · Allocation of income and deductions
- 2367 · Consolidated returns
- 2368 · Persons required to make returns - Income of estates and trusts…
- 2368.1 · Check-off for donation to Oklahoma City National Memorial…
- 2368.2 · Minimum cumulative donations from check-offs – Removal of…
- 2368.3 · Tax refund donation to Oklahoma School for the Deaf and…
- 2368.3a · Oklahoma Silver Haired Legislature – Excellence in State…
- 2368.4 · Oklahoma Silver Haired Legislature and Silver Haired…
- 2368.5 · Support of common schools - Donation from tax refund
- 2368.6 · Support of road and highway maintenance - Donation from tax…