OAR 150-317-0110
Tax Reform Act of 1984 Adjustments
The rule under OAR 150-316-0020 shall be followed in determining how adjustments due to adoption of effective dates in the federal Tax Reform Act of 1984 shall be reported.
Amendment history
Renumbered from 150-317.021, REV 67-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-317-0010 · Procedure for Handling State Surplus Refund
- 150-317-0020 · Substantial Nexus Guidelines
- 150-317-0030 · Definition: “Doing Business”
- 150-317-0040 · Taxable Income of Regulated Investment Companies and…
- 150-317-0050 · Foreign Corporations Subject to Tax
- 150-317-0060 · Capital Losses — Carrybacks and Carry-overs
- 150-317-0070 · Administrative and Judicial Interpretations
- 150-317-0080 · Adoption of Federal Law
- 150-317-0090 · Policy — Application of Various Provisions of the…
- 150-317-0100 · Periods of Less than 12 Months Are Tax Years
- 150-317-0110 · Tax Reform Act of 1984 Adjustments
- 150-317-0120 · Farm Capital Gain
- 150-317-0130 · Tax on Homeowner’s Association Income
- 150-317-0140 · Imposition of the Tax: Mercantile, Manufacturing and…
- 150-317-0150 · Adoption of Federal Exempt Organizations
- 150-317-0160 · Exemption and Return Requirements
- 150-317-0170 · Minimum Tax
- 150-317-0190 · Affordable Housing Credit; Definitions; Transfers; Carry…
- 150-317-0200 · Commercial Lending Institution Loans for Underground…
- 150-317-0210 · Carryover of the Lender’s Credit for Weatherization Loans
- 150-317-0220 · Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat…
- 150-317-0230 · Lender’s Credit: Computation
- 150-317-0240 · Lender’s Credit: Definitions
- 150-317-0245 · Commencement of Long Term Enterprise Zone Tax Credit
- 150-317-0250 · Long Term Enterprise Zone Distributions
- 150-317-0260 · Lender's Credit for Agriculture Workforce Housing
- 150-317-0270 · Credit for Contributions of Computers, Scientific…
- 150-317-0280 · Qualified Research Credit
- 150-317-0290 · Research Tax Credit: Notice of Election
- 150-317-0300 · Research Tax Credit: Alternative Computation
- 150-317-0310 · Bad Debt Reserve of Financial Institutions Not…
- 150-317-0320 · Modification of Federal Taxable Income: Dividends from…
- 150-317-0330 · Modification for Dividends Received
- 150-317-0340 · Modification of Federal Taxable Income: Internal Revenue…
- 150-317-0350 · Oregon Subtraction Where Charitable Contribution Is…
- 150-317-0360 · Definition of “State”
- 150-317-0370 · Bad Debt Reserve of Financial Institutions that Have…
- 150-317-0380 · Taxes on Net Income or Profits Imposed by any State or…
- 150-317-0390 · IRC Section 338: Application to Oregon
- 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…