OAR 150-316-0513
Modification of Federal Taxable Income: Adding Interest or Dividends of the United States Exempted by Federal Income Tax Law
Interest or dividend income attributable to obligations of any authority, commission, instrumentality or territorial possession of the United States, which by the laws of the United States is exempt from federal income taxation but not from state income taxation, shall be added to federal taxable income. Costs incurred to carry the income-producing securities may be deducted, to the extent those costs are not already deducted in arriving at federal taxable income.
Amendment history
Renumbered from 150-316.680(2)(b), REV 64-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0435 · Petitioning Department to Equally Split Joint Liability
- 150-316-0440 · Innocent Spouse, Separation of Liability, and Equitable…
- 150-316-0445 · Liability of Fiduciaries
- 150-316-0450 · Decedent’s Estate: Request for a Final Tax Determination
- 150-316-0452 · Decedents’ Estate: Application for Discharge from…
- 150-316-0465 · Estimated Tax
- 150-316-0470 · Allocation of Joint Estimated Tax Payments
- 150-316-0475 · Estimated Tax: Farmer’s and Fisher’s
- 150-316-0480 · Estimated Tax: Application of Prior Year Overpayment…
- 150-316-0485 · Tax Used to Compute Underpayment of Estimated Tax
- 150-316-0487 · Estimated Tax: Underpayment Interest Not Imposed if…
- 150-316-0489 · Estimated Tax: Underpayment Interest Not Imposed If…
- 150-316-0491 · Estimated Tax: Partnership and S Corporation Income of…
- 150-316-0493 · Required Installments for Estimated Tax
- 150-316-0495 · Estimated Tax: Joint Return to Single or Separate Return
- 150-316-0497 · Estimated Tax: Single or Separate Returns to Joint Return
- 150-316-0505 · Oregon Lottery Winnings and Losses
- 150-316-0507 · Modification of Federal Taxable Income: Interest and…
- 150-316-0509 · U.S. Government Obligations
- 150-316-0511 · Addition for Original Issue Discount (OID)
- 150-316-0513 · Modification of Federal Taxable Income: Adding Interest…
- 150-316-0515 · Modification of Federal Taxable Income: Adding Federal…
- 150-316-0519 · Gain or Loss Upon the Sale of State and Municipal Bonds…
- 150-316-0525 · U.S. Government Interest in Retirement Accounts
- 150-316-0530 · Pool of Assets that Qualify to Pay State Exempt-Interest…
- 150-316-0535 · Federal Tax Deduction: Accrual Method of Accounting…
- 150-316-0537 · Adjustment of Federal Tax Liability
- 150-316-0545 · Election to Include Child’s Unearned Income — Addition…
- 150-316-0550 · Special Oregon Medical Subtraction
- 150-316-0555 · Modification of Federal Taxable Income: Itemized vs.…
- 150-316-0557 · Modification of Federal Taxable Income: Oregon Income…
- 150-316-0559 · Modification of Federal Taxable Income: Previously Taxed…
- 150-316-0565 · Basis of Depreciable Assets Moved into Oregon
- 150-316-0567 · Property Subject to Accelerated Cost Recovery System
- 150-316-0569 · Adjustment to Income for Basis Differences
- 150-316-0575 · Amount Specially Taxed Under Federal Law to Be Included…
- 150-316-0580 · Definition for Severely Disabled Exemption
- 150-316-0585 · Exemption for Blind and Severely Disabled
- 150-316-0590 · Substantiation for Permanently Severely Disabled
- 150-316-0595 · Exempt Income of Native Americans