OAR 150-317-0530
Corporations Doing Business Outside the United States
A corporation included in a consolidated federal return shall not be excluded from a consolidated Oregon return simply because its business operations are conducted outside the United States.
Amendment history
Renumbered from 150-317.705(3)(c), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
- 150-317-0590 · Interinsurance and Reciprocal Exchanges
- 150-317-0600 · Limitations on Deduction of Group Losses
- 150-317-0610 · Modified Federal Consolidated Taxable Income
- 150-317-0620 · Modified Federal Consolidated Taxable Income —…
- 150-317-0630 · Oregon Return: Apportionment Formula
- 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
- 150-317-0651 · Repatriation Tax Credit
- 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
- 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
- 150-317-0670 · Application for Relief
- 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
- 150-317-1000 · Definition of Commercial Activity
- 150-317-1010 · Substantial Nexus Guidelines for the Corporate Activity…
- 150-317-1015 · Short Tax Period Return Requirements