OAR 150-317-0380
Taxes on Net Income or Profits Imposed by any State or Foreign Country
For purposes of ORS 317.314, "net income" is income subject to taxation after allowable deductions and exemptions have been subtracted from gross or total income. This rule shall apply to all taxable years which are open to examination.
Amendment history
Renumbered from 150-317.314, REV 68-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
- 150-317-0420 · Modification of Federal Taxable Income: Difference…
- 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…
- 150-317-0440 · Depletion Allowance; Method of Computation
- 150-317-0450 · Depletion of Metal Mines
- 150-317-0460 · Limitation on Oregon Net Loss Deduction
- 150-317-0470 · Pre-change and Built-in Losses
- 150-317-0480 · Definition of “Premiums” in the Insurance Sales Factor
- 150-317-0490 · Insurers; Wage and Commission Factor
- 150-317-0500 · Applicable Date
- 150-317-0510 · Unitary Business
- 150-317-0520 · Direct or Indirect Relationships
- 150-317-0530 · Corporations Doing Business Outside the United States
- 150-317-0540 · Consolidated Oregon Return: Format and Information…
- 150-317-0550 · Consolidated Oregon Return: Affiliated Group
- 150-317-0560 · Consolidated Oregon Return: Credits
- 150-317-0570 · Different Apportionment Factors for Purposes of ORS…