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OAR 150-317-0500

Applicable Date

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

OAR 150-317-0500 to 150-317-0670, concerning consolidated Oregon returns, apply to tax years beginning on or after January 1, 1986.

Amendment history

Renumbered from 150-317.705, REV 69-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-317-0300 · Research Tax Credit: Alternative Computation
  2. 150-317-0310 · Bad Debt Reserve of Financial Institutions Not…
  3. 150-317-0320 · Modification of Federal Taxable Income: Dividends from…
  4. 150-317-0330 · Modification for Dividends Received
  5. 150-317-0340 · Modification of Federal Taxable Income: Internal Revenue…
  6. 150-317-0350 · Oregon Subtraction Where Charitable Contribution Is…
  7. 150-317-0360 · Definition of “State”
  8. 150-317-0370 · Bad Debt Reserve of Financial Institutions that Have…
  9. 150-317-0380 · Taxes on Net Income or Profits Imposed by any State or…
  10. 150-317-0390 · IRC Section 338: Application to Oregon
  11. 150-317-0400 · Payments Received Under Federal Safe Harbor Lease…
  12. 150-317-0410 · Payments Received Under Federal Safe Harbor Lease…
  13. 150-317-0420 · Modification of Federal Taxable Income: Difference…
  14. 150-317-0430 · Modification of Federal Taxable Income: Timber Cut but…
  15. 150-317-0440 · Depletion Allowance; Method of Computation
  16. 150-317-0450 · Depletion of Metal Mines
  17. 150-317-0460 · Limitation on Oregon Net Loss Deduction
  18. 150-317-0470 · Pre-change and Built-in Losses
  19. 150-317-0480 · Definition of “Premiums” in the Insurance Sales Factor
  20. 150-317-0490 · Insurers; Wage and Commission Factor
  21. 150-317-0500 · Applicable Date
  22. 150-317-0510 · Unitary Business
  23. 150-317-0520 · Direct or Indirect Relationships
  24. 150-317-0530 · Corporations Doing Business Outside the United States
  25. 150-317-0540 · Consolidated Oregon Return: Format and Information…
  26. 150-317-0550 · Consolidated Oregon Return: Affiliated Group
  27. 150-317-0560 · Consolidated Oregon Return: Credits
  28. 150-317-0570 · Different Apportionment Factors for Purposes of ORS…
  29. 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
  30. 150-317-0590 · Interinsurance and Reciprocal Exchanges
  31. 150-317-0600 · Limitations on Deduction of Group Losses
  32. 150-317-0610 · Modified Federal Consolidated Taxable Income
  33. 150-317-0620 · Modified Federal Consolidated Taxable Income —…
  34. 150-317-0630 · Oregon Return: Apportionment Formula
  35. 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
  36. 150-317-0651 · Repatriation Tax Credit
  37. 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
  38. 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
  39. 150-317-0670 · Application for Relief
  40. 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
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