OAR 150-314-0010
Mitigation of Effect of Limitations and Other Provisions
The following rules shall apply:
# (1)
(1) For determinations made on or before December 31, 1970, regulations promulgated prior to December 31, 1970, for ORS 314.110, 314.120 and 314.130 shall apply.
# (2)
(2) For determinations made after December 31, 1970, paragraph (3) of this rule shall apply.
# (3)
(3) Since the purpose of ORS 314.105 to 314.135 is to follow as closely as possible the provisions of subtitle A, chapter 1, subchapter Q, Part II of the Internal Revenue Code, dealing with the mitigation or affect of limitations and other Provisions, federal regulations under sections 1311 to 1314 of the Internal Revenue Code are persuasive authority in the interpretation of the Oregon law.
# (4)
(4) Mitigation is not available solely due to a refund or deficiency arising as a result of a change in accounting method.
Amendment history
Renumbered from 150-314.105, REV 29-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-314-0005 · Period of Computation of Taxable Income
- 150-314-0010 · Mitigation of Effect of Limitations and Other Provisions
- 150-314-0012 · Determination by Agreement
- 150-314-0025 · Pollution Control Facilities: Revocation of Certificate
- 150-314-0027 · Pollution Control Facilities: Facilities Not Eligible…
- 150-314-0035 · Formula for Apportionment of Lobbying Expenses Subject…
- 150-314-0040 · Withholding on Real Property Conveyances
- 150-314-0045 · REMIC Filing Requirements
- 150-314-0047 · REMIC Income Taxable to Nonresidents
- 150-314-0055 · Change in Methods of Accounting or Reporting
- 150-314-0060 · Election to Use Alternative Apportionment Weightings by…
- 150-314-0062 · Apportionment and Allocation of Income of Financial…
- 150-314-0064 · Definitions
- 150-314-0066 · Apportionment and Allocation of Income Generally
- 150-314-0068 · Allocation of Income
- 150-314-0070 · Apportionment Factors Generally
- 150-314-0072 · Apportionment Factors
- 150-314-0074 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0076 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0078 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0080 · Modified Factors for Carriers of Freight or Passengers:…
- 150-314-0082 · Modified Factors for Companies Engaged in Sea…
- 150-314-0084 · Modified Factors for Companies Involved in Interstate…
- 150-314-0086 · Other Methods: Limited Application
- 150-314-0088 · Modified Factors for Financial Institutions
- 150-314-0090 · Public Utilities: Sale of Commodities
- 150-314-0100 · Disallowance of Certain Intercompany Transactions…
- 150-314-0105 · Farm Income Averaging
- 150-314-0110 · Allocation of Oregon Modifications to Passive Activity…
- 150-314-0115 · Interest on Deferred Oregon Tax Liability with Respect…
- 150-314-0120 · Reduction of Tax Attributes after Discharge of Debt
- 150-314-0125 · Listed Transaction Reporting Requirement
- 150-314-0130 · Definition: Final Determination
- 150-314-0135 · Returns When Accounting Period Changed
- 150-314-0140 · Information Returns
- 150-314-0142 · Brokers’ Information Returns
- 150-314-0150 · Requirement to File Returns Electronically (Corporation…
- 150-314-0152 · Requirement to File Returns Electronically
- 150-314-0160 · Report of Changes in Federal Taxable Income
- 150-314-0165 · Filing Returns of Income: Due date