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Oregon Revised Statutes (Tax Chapters)

ORS § 316.310

[1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]

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In this chapter (40 sections)
  1. 316.277 · Associations taxable as corporations exempt from chapter
  2. 316.279 · Treatment of business trusts and business trusts income
  3. 316.280 · [1953 c.304 §34; 1953 c.552 §8; 1955 c.256 §1; paragraph (d)…
  4. 316.281 · [1959 c.581 §6 (enacted in lieu of 316.280); subsection (8)…
  5. 316.282 · Definitions related to trusts and estates; rules
  6. 316.285 · [1953 c.304 §35; repealed by 1959 c.581 §7 (316.286 enacted…
  7. 316.286 · [1959 c.581 §8 (enacted in lieu of 316.285); subsection (6)…
  8. 316.287 · “Fiduciary adjustment” defined; shares proportioned; rules
  9. 316.290 · [1953 c.304 §36; repealed by 1959 c.581 §9 (316.291 enacted…
  10. 316.291 · [1959 c.581 §10 (enacted in lieu of 316.290); subsection (4)…
  11. 316.292 · Credit for taxes paid another state
  12. 316.295 · [1953 c.304 §37; 1965 c.202 §1; repealed by 1969 c.493 §99]
  13. 316.296 · [1965 c.154 §2; repealed by 1969 c.493 §99]
  14. 316.297 · [1963 c.343 §2; repealed by 1969 c.493 §99]
  15. 316.298 · Accumulation distribution credit
  16. 316.299 · [1965 c.178 §2; repealed by 1969 c.493 §99]
  17. 316.302 · “Nonresident estate or trust” defined
  18. 316.305 · [1953 c.304 §38; 1963 c.283 §2; 1963 c.627 §7 (referred and…
  19. 316.306 · [1955 c.608 §2; repealed by 1969 c.493 §99]
  20. 316.307 · Income of nonresident estate or trust
  21. 316.310 · [1953 c.304 §39; 1957 c.18 §1; repealed by 1969 c.493 §99]
  22. 316.312 · Determination of Oregon share of income
  23. 316.315 · [1953 c.304 §10; 1955 c.285 §1; subsection (4) of 1955…
  24. 316.317 · Credit to beneficiary for accumulation distribution
  25. 316.320 · [1953 c.304 §41; 1957 c.73 §1; 1965 c.410 §5; repealed by…
  26. 316.325 · [1953 c.304 §42; repealed by 1969 c.493 §99]
  27. 316.330 · [1953 c.304 §43; 1955 c.580 §1; repealed by 1969 c.493 §99]
  28. 316.335 · [1953 c.304 §44; 1957 s.s
  29. 316.336 · [1961 c.608 §2; repealed by 1969 c.493 §99]
  30. 316.337 · [1957 c.16 §2; repealed by 1969 c.493 §99]
  31. 316.340 · [1953 c.304 §45; 1953 c.552 §9; 1955 c.589 §1; repealed by…
  32. 316.342 · [1969 c.493 §51; repealed by 1989 c.625 §27 (314.712 enacted…
  33. 316.345 · [1953 c.304 §46; 1953 c.552 §10; 1959 c.593 §5 (referred and…
  34. 316.347 · [1969 c.493 §52; repealed by 1989 c.625 §29 (314.714 enacted…
  35. 316.350 · [1953 c.304 §47; repealed by 1969 c.493 §99]
  36. 316.352 · [1969 c.493 §53; 1975 c.705 §8; repealed by 1989 c.625 §31…
  37. 316.353 · [1957 s.s
  38. 316.355 · [1953 c.304 §48; repealed by 1969 c.493 §99]
  39. 316.360 · [1953 c.304 §49; repealed by 1969 c.493 §99]
  40. 316.362 · Persons required to make returns
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