OAR 150-314-0062
Apportionment and Allocation of Income of Financial Organizations and Public Utilities from Business Activities Within and Without Oregon
# (1)
(1) The several parts of OAR 150-314.280, as amended in 1965 and thereafter, shall apply for all tax years beginning on and after January 1, 1965. Apportionment of income for tax years beginning prior to January 1, 1965, shall be governed by the law and rules in effect with respect to such years.
# (2)
(2) The provisions of ORS 314.650, as amended in 1989 and thereafter incorporated in the several parts of OAR 150-314.280, apply to all tax returns of financial organizations and public utilities for all tax years beginning on or after January 1, 1991.
Amendment history
Renumbered from 150-314.280-(A), REV 33-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
Cited by 1
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