Oregon Revised Statutes (Tax Chapters)

ORS § 316.705

[1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted in lieu of 316.705 and 317.505)]

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In this chapter (40 sections)
  1. 316.640 · [1953 c.304 §80; repealed by 1957 c.632 §1 (314.440 enacted…
  2. 316.645 · [1953 c.304 §81; 1961 c.504 §3; repealed by 1969 c.166 §8 and…
  3. 316.650 · [1953 c.304 §82; 1953 c.552 §16; repealed by 1957 c.632 §1…
  4. 316.655 · [1953 c.304 §83; 1953 c.552 §17; repealed by 1957 c.632 §1…
  5. 316.660 · [1953 c.304 §84; repealed by 1957 c.632 §1 (314.455 enacted…
  6. 316.665 · [1953 c.304 §85; 1953 c.552 §18; 1955 c.588 §1; repealed by…
  7. 316.670 · [1953 c.304 §86; repealed by 1957 c.632 §1 (314.465 enacted…
  8. 316.675 · [1953 c.304 §87; 1953 c.552 §19; repealed by 1957 c.632 §1…
  9. 316.680 · Modification of taxable income
  10. 316.681 · Interest or dividends to benefit self-employed or individual…
  11. 316.683 · State exempt-interest dividends; rules
  12. 316.685 · Federal income tax deductions; accrual method of accounting…
  13. 316.687 · Amount in excess of standard deduction for child, if child’s…
  14. 316.690 · Foreign income taxes
  15. 316.693 · Subtraction for medical expenses of elderly individuals
  16. 316.695 · Additional modifications of taxable income; rules
  17. 316.697 · Fiduciary adjustment
  18. 316.698 · Subtraction for qualifying film production labor rebates
  19. 316.699 · Subtraction for contributions to savings network account for…
  20. 316.701 · [1983 c.162 §61; repealed by 1987 c.293 §70]
  21. 316.705 · [1953 c.304 §88; repealed by 1957 c.632 §1 (314.805 enacted…
  22. 316.706 · [1957 c.586 §6; 1959 c.76 §1; 1961 c.506 §2; 1961 c.623 §1;…
  23. 316.707 · Computation of depreciation of property under federal law;…
  24. 316.710 · [1953 c.304 §89; repealed by 1957 c.632 §1 (subsections (2),…
  25. 316.711 · [1957 c.586 §7; 1959 c.593 §7 (referred and rejected); 1961…
  26. 316.714 · [1957 c.586 §7; 1959 c.593 §8 (referred and rejected); 1963…
  27. 316.715 · [1953 c.304 §90; repealed by 1957 c.632 §1 (314.810 enacted…
  28. 316.716 · Differences in basis on federal and state return; application…
  29. 316.718 · [1989 c.625 §6; repealed by 1991 c.457 §24]
  30. 316.720 · [1953 c.304 §91; repealed by 1957 c.632 §1 (314.815 enacted…
  31. 316.721 · [1957 c.586 §12; repealed by 1969 c.493 §99]
  32. 316.723 · [1983 c.162 §70; 1985 c.802 §15; 1987 c.293 §26; 1991 c.457…
  33. 316.725 · [1953 c.304 §92; repealed by 1957 c.632 §1 (314.820 enacted…
  34. 316.729 · [1983 c.162 §73; 1995 c.556 §10; repealed by 2003 c.46 §43…
  35. 316.730 · [1953 c.304 §93; repealed by 1957 c.632 §1 (314.825 enacted…
  36. 316.731 · [1957 c.586 §13; repealed by 1969 c.493 §99]
  37. 316.735 · [1953 c.304 §94; repealed by 1957 c.632 §1 (314.830 enacted…
  38. 316.737 · Amount specially taxed under federal law to be included in…
  39. 316.738 · Modification of taxable income when deferred gain is…
  40. 316.739 · Deferral of deduction for certain amounts deductible under…
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