OAR 150-317-0580
Consolidated Oregon Return: Copy of Federal Return Required
# (1)
(1) A complete copy of the taxpayer's federal return must be attached to the Oregon return.
# (2)
(2) If an affiliated group filing a consolidated federal return is required to file more than one Oregon return under ORS 317.710(5), a copy of the consolidated federal return need not be attached to each Oregon return. Instead, one complete copy of the consolidated federal return may be attached to one of the Oregon returns filed. A statement shall be attached to the other Oregon returns advising the department that a copy of the complete consolidated federal return is being provided with the Oregon return of another taxpayer. The statement must include the corporation's name and federal identification number used on the Oregon return to which the complete copy of the consolidated federal return is attached.
Amendment history
Renumbered from 150-317.710(6), REV 69-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-317-1020 · Corporate Activity Tax Unitary Business Factors, Common…
- 150-317-1022 · Unitary Group Tax Year
- 150-317-1023 · Unitary Group Designated Reporting Entity
- 150-317-1025 · Corporate Activity Tax: Election to Exclude Non-U.S.…
- 150-317-1030 · Sourcing Commercial Activity to Oregon from Sales of…