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Oregon Revised Statutes (Tax Chapters)

ORS § 317.395

[Amended by 1957 c.607 §7; renumbered 317.504]

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In this chapter (40 sections)
  1. 317.356 · Basis on disposition of asset; adjustments to reflect…
  2. 317.360 · [Repealed by 1975 c.760 §3]
  3. 317.362 · Reversal of effect of gain or loss in case of timber, coal,…
  4. 317.363 · Expenses of marijuana-related trade or business
  5. 317.365 · [Repealed by 1957 c.632 §1 (314.365 enacted in lieu of…
  6. 317.368 · [Formerly 317.285; 1984 c.1 §12; 1985 c.802 §26; repealed by…
  7. 317.370 · [Repealed by 1957 c.632 §1 (314.420 enacted in lieu of…
  8. 317.374 · Depletion
  9. 317.375 · [Repealed by 1957 c.632 §1 (314.295 enacted in lieu of…
  10. 317.377 · [1989 c.625 §23; 1993 c.726 §45; renumbered 317.479 in 1995]
  11. 317.379 · Exemption of income from exercise of Indian fishing rights
  12. 317.380 · [Repealed by 1957 c.632 §1 (314.380 enacted in lieu of…
  13. 317.381 · [Formerly 317.328; 1985 c.802 §27; repealed by 1987 c.293 §70]
  14. 317.383 · [1991 c.863 §35; repealed by 2009 c.33 §26]
  15. 317.386 · Energy conservation payments exempt
  16. 317.388 · Claim of right income repayment adjustment when credit is…
  17. 317.390 · [Amended by 1957 c.607 §6; 1959 c.156 §2; subsection (3)…
  18. 317.391 · Small city business development exemption
  19. 317.392 · [Formerly 317.098; repealed by 1993 c.475 §3]
  20. 317.394 · Qualifying film production labor rebates
  21. 317.395 · [Amended by 1957 c.607 §7; renumbered 317.504]
  22. 317.398 · Qualified production activities income
  23. 317.401 · Addition for federal prescription drug plan subsidies…
  24. 317.405 · [Amended by 1955 c.587 §1; repealed by 1957 c.632 §1 (314.405…
  25. 317.410 · [Amended by 1953 c.385 §9; 1955 c.581 §2; 1957 c.20 §1;…
  26. 317.415 · [Amended by 1953 c.385 §9; 1955 c.581 §1; repealed by 1957…
  27. 317.420 · [Amended by 1955 c.356 §1; repealed by 1957 c.632 §1 (314.420…
  28. 317.425 · [Repealed by 1957 c.632 §1 (314.425 enacted in lieu of…
  29. 317.430 · [Repealed by 1957 c.632 §1 (314.430 enacted in lieu of…
  30. 317.435 · [Repealed by 1957 c.632 §1 (314.435 enacted in lieu of…
  31. 317.440 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of…
  32. 317.445 · [Repealed by 1957 c.632 §1 (314.440 enacted in lieu of…
  33. 317.450 · [Amended by 1957 c.607 §8; 1961 c.504 §4; repealed by 1969…
  34. 317.455 · [Repealed by 1957 c.632 §1 (314.445 enacted in lieu of…
  35. 317.460 · [Repealed by 1957 c.632 §1 (subsections (1) and (2) of…
  36. 317.465 · [Repealed by 1957 c.632 §1 (314.455 enacted in lieu of…
  37. 317.470 · [Amended by 1953 c.385 §9; 1955 c.585 §1; repealed by 1957…
  38. 317.475 · [Repealed by 1957 c.632 §1 (314.465 enacted in lieu of…
  39. 317.476 · Net losses of prior years
  40. 317.478 · Pre-change and built-in losses
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