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Oregon Revised Statutes (Tax Chapters)

ORS § 317.368

[Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by 1999 c.580 §10]

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In this chapter (40 sections)
  1. 317.326 · [1983 c.162 §21; repealed by 2001 c.509 §19]
  2. 317.327 · Modification of taxable income when deferred gain is…
  3. 317.328 · [1979 c.414 §4; 1983 c.162 §31; renumbered 317.381]
  4. 317.329 · Basis for stock acquisition
  5. 317.330 · [1973 c.753 §5; repealed by 1979 c.414 §7]
  6. 317.333 · [1983 c.162 §22; repealed by 1987 c.293 §70]
  7. 317.335 · [1973 c.753 §6; repealed by 1979 c.414 §7]
  8. 317.339 · [1983 c.162 §23; repealed by 1984 c.1 §18]
  9. 317.342 · [1985 c.802 §49; repealed by 1997 c.839 §69]
  10. 317.344 · Net operating loss carryback and carryover
  11. 317.346 · Net operating loss subtraction allowed to agricultural sector…
  12. 317.349 · Transaction treated as lease purchase under federal law
  13. 317.350 · [1959 c.631 §§4,5; repealed by 1983 c.162 §57]
  14. 317.351 · ORS 317.349 not applicable to finance leases
  15. 317.355 · [Repealed by 1957 c.632 §1 (314.385 enacted in lieu of…
  16. 317.356 · Basis on disposition of asset; adjustments to reflect…
  17. 317.360 · [Repealed by 1975 c.760 §3]
  18. 317.362 · Reversal of effect of gain or loss in case of timber, coal,…
  19. 317.363 · Expenses of marijuana-related trade or business
  20. 317.365 · [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of…
  21. 317.368 · [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by…
  22. 317.370 · [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of…
  23. 317.374 · Depletion
  24. 317.375 · [Repealed by 1957 c.632 §1 (314.295 enacted in lieu of…
  25. 317.377 · [1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995]
  26. 317.379 · Exemption of income from exercise of Indian fishing rights
  27. 317.380 · [Repealed by 1957 c.632 §1 (314.380 enacted in lieu of…
  28. 317.381 · [Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
  29. 317.383 · [1991 c.863 §35; repealed by 2009 c.33 §26]
  30. 317.386 · Energy conservation payments exempt
  31. 317.388 · Claim of right income repayment adjustment when credit is…
  32. 317.390 · [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3)…
  33. 317.391 · Small city business development exemption
  34. 317.392 · [Formerly 317.098; repealed by 1993 c.475 §3]
  35. 317.394 · Qualifying film production labor rebates
  36. 317.395 · [Amended by 1957 c.607 §7; renumbered 317.504]
  37. 317.398 · Qualified production activities income
  38. 317.401 · Addition for federal prescription drug plan subsidies…
  39. 317.405 · [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405…
  40. 317.410 · [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1;…
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