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Oregon Revised Statutes (Tax Chapters)

ORS § 314.670

[1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9; renumbered 314.667 in 2013]

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In this chapter (40 sections)
  1. 314.605 · Short title; construction
  2. 314.606 · Status of ORS 314.605 to 314.675 when in conflict with…
  3. 314.610 · Definitions for ORS 314.605 to 314.675
  4. 314.615 · When allocation and apportionment of net income from business…
  5. 314.620 · When taxpayer is considered taxable in another state
  6. 314.625 · Certain nonapportionable income to be allocated
  7. 314.630 · Allocation to this state of net rents and royalties
  8. 314.635 · Allocation to this state of capital gains and losses
  9. 314.640 · Allocation to this state of interest and dividends
  10. 314.642 · Allocation to this state of lottery prizes
  11. 314.645 · Allocation to this state of patent and copyright royalties
  12. 314.647 · Policy
  13. 314.650 · Apportionment of income
  14. 314.655 · Determination of property factor
  15. 314.660 · Determination of payroll factor
  16. 314.665 · Determination of sales factor; use of market sourcing;…
  17. 314.666 · Market for sales in this state
  18. 314.667 · Additional methods to determine extent of business activity…
  19. 314.668 · Definitions
  20. 314.669 · Legislative findings; purposes
  21. 314.670 · [1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9;…
  22. 314.671 · Qualifying investment contract; duration; remedies
  23. 314.673 · Rules; report to Legislative Assembly
  24. 314.674 · Apportionment of broadcasting sales
  25. 314.675 · Apportionment of net loss; net loss deduction; limitations
  26. 314.680 · [1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by…
  27. 314.682 · [1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]
  28. 314.684 · [1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]
  29. 314.686 · [1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
  30. 314.688 · [1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]
  31. 314.690 · [1989 c.792 §7; repealed by 2021 c.74 §4]
  32. 314.695 · Application of ORS 314.280 and 314.605 to 314.675
  33. 314.698 · Treatment of global intangible low-taxed income
  34. 314.705 · [1967 c.242 §2; repealed by 2015 c.480 §6]
  35. 314.710 · [1967 c.242 §7; 1969 c.493 §91; repealed by 2015 c.480 §6]
  36. 314.712 · Partnerships not subject to income tax; exceptions
  37. 314.714 · Character of partnership income; procedure if partner’s…
  38. 314.716 · Basis of partner’s interest; gain or loss on sale; election…
  39. 314.718 · Treatment of contributions to partnership
  40. 314.720 · Treatment of distributions from partnership
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