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OAR 150-317-0680

Tax Imposed on Unrelated Business Income of Certain Exempt Corporations

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

# (1)

(1) ORS 317.920 to ORS 317.950 apply to those corporations which earn unrelated business income although normally exempt under ORS 317.080.

# (2)

(2) For purposes of ORS 317.920, the term "unrelated business income" shall have the same meaning as it is given in section 512 of the Internal Revenue Code.

# (3)

(3) Such income shall be reported on an Oregon Corporation Excise Tax Return, Form 20, with a full copy of the Federal Form 990T or other required federal return attached.

Amendment history

Renumbered from 150-317.920, REV 69-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-317-0490 · Insurers; Wage and Commission Factor
  2. 150-317-0500 · Applicable Date
  3. 150-317-0510 · Unitary Business
  4. 150-317-0520 · Direct or Indirect Relationships
  5. 150-317-0530 · Corporations Doing Business Outside the United States
  6. 150-317-0540 · Consolidated Oregon Return: Format and Information…
  7. 150-317-0550 · Consolidated Oregon Return: Affiliated Group
  8. 150-317-0560 · Consolidated Oregon Return: Credits
  9. 150-317-0570 · Different Apportionment Factors for Purposes of ORS…
  10. 150-317-0580 · Consolidated Oregon Return: Copy of Federal Return…
  11. 150-317-0590 · Interinsurance and Reciprocal Exchanges
  12. 150-317-0600 · Limitations on Deduction of Group Losses
  13. 150-317-0610 · Modified Federal Consolidated Taxable Income
  14. 150-317-0620 · Modified Federal Consolidated Taxable Income —…
  15. 150-317-0630 · Oregon Return: Apportionment Formula
  16. 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
  17. 150-317-0651 · Repatriation Tax Credit
  18. 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
  19. 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
  20. 150-317-0670 · Application for Relief
  21. 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
  22. 150-317-1000 · Definition of Commercial Activity
  23. 150-317-1010 · Substantial Nexus Guidelines for the Corporate Activity…
  24. 150-317-1015 · Short Tax Period Return Requirements
  25. 150-317-1020 · Corporate Activity Tax Unitary Business Factors, Common…
  26. 150-317-1022 · Unitary Group Tax Year
  27. 150-317-1023 · Unitary Group Designated Reporting Entity
  28. 150-317-1025 · Corporate Activity Tax: Election to Exclude Non-U.S.…
  29. 150-317-1030 · Sourcing Commercial Activity to Oregon from Sales of…
  30. 150-317-1040 · Sourcing Commercial Activity to Oregon of Other than…
  31. 150-317-1050 · Sourcing of Commercial Activity for Financial…
  32. 150-317-1060 · Definition of Insurers’ Gross Premiums Receipts
  33. 150-317-1070 · Sourcing of Motor Carrier Transportation Services
  34. 150-317-1080 · Sourcing of Rail Carrier Transportation Services
  35. 150-317-1090 · Sourcing of Sea Transportation Services
  36. 150-317-1095 · Sourcing of River Transportation Services
  37. 150-317-1100 · Agent Exclusion
  38. 150-317-1120 · Exclusion for subcontracting payments
  39. 150-317-1130 · Property Brought into Oregon
  40. 150-317-1140 · Wholesale Sale of Groceries Exclusion
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