OAR 150-315-0154
Pollution Control Facilities: Adjustment of Basis
When computing adjusted basis for a facility certified in a tax year beginning before January 1, 1977, original basis is reduced by the amount of depreciation that was not deducted due to claiming the credit and by the amount of credit claimed in tax years beginning before January 1, 1977.
Amendment history
Renumbered from 150-315.304(10), REV 44-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (30 sections)
- 150-315-0005 · Tax credit uniformity transfer provisions
- 150-315-0010 · Claim of Right Credit
- 150-315-0012 · Qualified Reforestation Costs
- 150-315-0014 · Procedure for Claiming the Reforestation Credit
- 150-315-0016 · Change of Ownership
- 150-315-0018 · Reforestation Credit: Reasons Beyond the Taxpayer’s…
- 150-315-0040 · Fish Screening Device Credit; Substantiation
- 150-315-0050 · Transfer of Biomass Credit
- 150-315-0060 · Crop Gleaning Credit: Information Required
- 150-315-0065 · Higher Education Savings (529) and Achieving A Better…
- 150-315-0070 · Agriculture Workforce Housing Credit
- 150-315-0071 · Appeal from a Notice of Denial or Adjustment:…
- 150-315-0072 · Agricultural Employer Overtime Tax Credit Full-Time…
- 150-315-0073 · Filing and Corrections of Agricultural Employer Overtime…
- 150-315-0100 · Child Care Division Contribution Credit
- 150-315-0110 · Scholarship Tax Credit
- 150-315-0121 · Working Family Household and Dependent Care Credit
- 150-315-0125 · Working Family Household and Dependent Care Penalty
- 150-315-0140 · Pollution Control Facilities: Types of Facilities…
- 150-315-0142 · Pollution Control Facilities: Information to be…
- 150-315-0144 · Pollution Control Facilities: Computation of Credit
- 150-315-0146 · Pollution Control Facilities: To Whom Is Credit Allowable
- 150-315-0148 · Pollution Control Facilities: Years in Which Credit May…
- 150-315-0150 · Pollution Control Facilities: Transfer of Facilities
- 150-315-0152 · Pollution Control Facilities: Tax Credit Carry Forward
- 150-315-0154 · Pollution Control Facilities: Adjustment of Basis
- 150-315-0170 · Business Energy Tax Credit: Transfer of Facilities
- 150-315-0180 · Oregon Tax Credit Auctions
- 150-315-0181 · Oregon Kids Credit: Calculation of losses to be added…
- 150-315-0195 · Research Conducted by Semiconductor Company Tax Credit