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Oregon Revised Statutes (Tax Chapters)

ORS § 317.342

[1985 c.802 §49; repealed by 1997 c.839 §69]

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In this chapter (40 sections)
  1. 317.304 · Addition for unused qualified business credits
  2. 317.305 · [1957 c.74 §2; repealed by 1983 c.162 §57]
  3. 317.307 · Reduction for charitable contribution deduction under federal…
  4. 317.309 · Interest and dividends received from obligations of state or…
  5. 317.310 · Balance in bad debt reserve of financial institution which…
  6. 317.311 · Application of section 243 of Tax Reform Act of 1986
  7. 317.312 · Federal depreciation expenses of certain health care service…
  8. 317.314 · Taxes on net income or profits imposed by any state or…
  9. 317.319 · Capital Construction Fund; deferred income; nonqualified…
  10. 317.320 · [1969 c.493 §73; 1973 c.402 §23; repealed by 1983 c.162 §57]
  11. 317.322 · Addition of long term care insurance premiums if credit is…
  12. 317.325 · [1973 c.115 §5; repealed by 1983 c.162 §57]
  13. 317.326 · [1983 c.162 §21; repealed by 2001 c.509 §19]
  14. 317.327 · Modification of taxable income when deferred gain is…
  15. 317.328 · [1979 c.414 §4; 1983 c.162 §31; renumbered 317.381]
  16. 317.329 · Basis for stock acquisition
  17. 317.330 · [1973 c.753 §5; repealed by 1979 c.414 §7]
  18. 317.333 · [1983 c.162 §22; repealed by 1987 c.293 §70]
  19. 317.335 · [1973 c.753 §6; repealed by 1979 c.414 §7]
  20. 317.339 · [1983 c.162 §23; repealed by 1984 c.1 §18]
  21. 317.342 · [1985 c.802 §49; repealed by 1997 c.839 §69]
  22. 317.344 · Net operating loss carryback and carryover
  23. 317.346 · Net operating loss subtraction allowed to agricultural sector…
  24. 317.349 · Transaction treated as lease purchase under federal law
  25. 317.350 · [1959 c.631 §§4,5; repealed by 1983 c.162 §57]
  26. 317.351 · ORS 317.349 not applicable to finance leases
  27. 317.355 · [Repealed by 1957 c.632 §1 (314.385 enacted in lieu of…
  28. 317.356 · Basis on disposition of asset; adjustments to reflect…
  29. 317.360 · [Repealed by 1975 c.760 §3]
  30. 317.362 · Reversal of effect of gain or loss in case of timber, coal,…
  31. 317.363 · Expenses of marijuana-related trade or business
  32. 317.365 · [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of…
  33. 317.368 · [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by…
  34. 317.370 · [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of…
  35. 317.374 · Depletion
  36. 317.375 · [Repealed by 1957 c.632 §1 (314.295 enacted in lieu of…
  37. 317.377 · [1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995]
  38. 317.379 · Exemption of income from exercise of Indian fishing rights
  39. 317.380 · [Repealed by 1957 c.632 §1 (314.380 enacted in lieu of…
  40. 317.381 · [Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
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