General Index

CORPORATE TAXATION

Health insurance, employer-provided, 315.610, 317.322, 741.310, 741.500, 743B.011

CORPORATE TAXATION

Long term care premiums, 315.610

CORPORATE TAXATION

Loans

CORPORATE TAXATION

Energy conservation and weatherization, 317.111, 317.112, 469.719

CORPORATE TAXATION

Housing, 317.097, 317.147

CORPORATE TAXATION

Low Income Community Jobs Initiative, Oregon, 285C.650 et seq., 315.529, 315.533, 315.536

CORPORATE TAXATION

Manufactured dwelling parks, housing loans, 317.097

CORPORATE TAXATION

Opportunity Grant contributions, 315.643, 315.646, 348.267

CORPORATE TAXATION

Pollution control facilities, 314.255, 315.304, 468.150 et seq.

CORPORATE TAXATION

Renewable energy, see Energy, this topic

See ENERGY

CORPORATE TAXATION

Research

CORPORATE TAXATION

Computers or scientific equipment, contributions to educational organizations, 317.151

CORPORATE TAXATION

Semiconductors, 315.518, 315.519, 315.522

CORPORATE TAXATION

Riparian lands, removal from farm production, forgone crops, 315.111, 315.113

CORPORATE TAXATION

Scholarships, employees and dependents, employer tax credit program, 315.237, 348.616, 348.618, 348.621

CORPORATE TAXATION

Semiconductor research, 315.518, 315.519, 315.522

CORPORATE TAXATION

Short line railroads, 315.591 et seq.

CORPORATE TAXATION

Transportation projects, 315.336, 469B.320 et seq.

CORPORATE TAXATION

University venture development funds, 315.640

CORPORATE TAXATION

Unused, taxable income modification, 317.304

CORPORATE TAXATION

Water transit vessels, 315.517

CORPORATE TAXATION

Weatherization loans, 317.111, 317.112, 469.719

CORPORATE TAXATION

Cultural Development Account, Trust for, contributions, credit, 315.675

CORPORATE TAXATION

Deductions, see Modifications to federal taxable income, this topic

See MODIFICATIONS TO FEDERAL TAXABLE INCOME

CORPORATE TAXATION

Deferrals

CORPORATE TAXATION

Deduction of amounts deductible under federal law, 317.301

CORPORATE TAXATION

Gain, out-of-state property, acquisition, 317.327

CORPORATE TAXATION

Deficiencies

CORPORATE TAXATION

Assessment, penalties, interest, 305.263 et seq., 314.410, 314.412

CORPORATE TAXATION

Consumer reporting agencies, reports to, 314.843

CORPORATE TAXATION

Delinquent tax debts, posting on website, 305.806

CORPORATE TAXATION

Federal return adjustments, resulting, 314.140, 314.380, 314.410

CORPORATE TAXATION

Foreign state returns, resulting, 314.380, 314.410

CORPORATE TAXATION

Inconsistencies, resulting, correction, 314.105, 314.115, 314.125, 314.135

CORPORATE TAXATION

Limitations, 314.410

CORPORATE TAXATION

Net operating loss carryback, 314.410

CORPORATE TAXATION

Notice, 314.410

CORPORATE TAXATION

Reorganized business entities, 305.330

CORPORATE TAXATION

Understatements, see Understatements, this topic

See UNDERSTATEMENTS

CORPORATE TAXATION

Unrelated business income, assessment of, 317.950

CORPORATE TAXATION

Definitions

CORPORATE TAXATION

(Generally), 314.011, 314.610, 317.010

CORPORATE TAXATION

Abusive tax shelter, 314.402

CORPORATE TAXATION

Affiliated group, 317.705

CORPORATE TAXATION

Agriculture workforce housing, 315.163

CORPORATE TAXATION

Apportionable income, 314.610

CORPORATE TAXATION

Biofuel, biomass, 315.141

CORPORATE TAXATION

Bovine manure producer or collector, 315.176

CORPORATE TAXATION

Centrally assessed corporation, 317.010

CORPORATE TAXATION

Commercial activity, 317A.100

CORPORATE TAXATION

Commercial domicile, 314.610

CORPORATE TAXATION

Compensation, 314.610

CORPORATE TAXATION

Consolidated returns, 317.010

CORPORATE TAXATION

Consumer reporting agency, 314.843

CORPORATE TAXATION

Conveyance, 314.258

CORPORATE TAXATION

Crop, 315.113

CORPORATE TAXATION

Cultural organization, 315.675

CORPORATE TAXATION

Determination, 314.105

CORPORATE TAXATION

Doing business, 317.010

CORPORATE TAXATION

Domestic international sales corporation, 317.283

CORPORATE TAXATION

Effective property tax rate, 315.119

CORPORATE TAXATION

Electronic means, 314.364

CORPORATE TAXATION

Excise tax, 317.010

CORPORATE TAXATION

Excluded person (corporate activity tax), 317A.100

CORPORATE TAXATION

Farm operator, 315.119

CORPORATE TAXATION

Farming, 317.063

CORPORATE TAXATION

Financial institution, 314.610, 317.010

CORPORATE TAXATION

Insurer, 317.080

CORPORATE TAXATION

Internal Revenue Code, 317.010

CORPORATE TAXATION

Large corporation, 314.525

CORPORATE TAXATION

Listed transaction, 314.307

CORPORATE TAXATION

Listed transaction understatement, 314.403

CORPORATE TAXATION

Long-term debt security, 315.529

CORPORATE TAXATION

Machinery and equipment, 315.119

CORPORATE TAXATION

Net income, 317.660

CORPORATE TAXATION

Nonapportionable income, 314.610

CORPORATE TAXATION

Oregon net loss, 317.010

CORPORATE TAXATION

Oregon sales, 317.090

CORPORATE TAXATION

Oregon taxable income, 317.010

CORPORATE TAXATION

Premiums, 317.660

CORPORATE TAXATION

Processing, 315.119

CORPORATE TAXATION

Public utilities, 314.610

CORPORATE TAXATION

Public warehouse, 314.665

CORPORATE TAXATION

Qualified low-income community investment, 315.529

CORPORATE TAXATION

Qualified machinery and equipment, 315.119

CORPORATE TAXATION

Qualifying investment contract, 314.668

CORPORATE TAXATION

Related taxpayer, 314.105

CORPORATE TAXATION

Reorganized business entity, 305.330

CORPORATE TAXATION

Reportable transaction, 314.307

CORPORATE TAXATION

Riparian land, 315.113

CORPORATE TAXATION

Sales, 314.610

CORPORATE TAXATION

Share-rent agreement, 315.113

CORPORATE TAXATION

Short line railroad, 315.591

CORPORATE TAXATION

Significant hardship, 305.801

CORPORATE TAXATION

Definitions (Cont.)

CORPORATE TAXATION

Single sales factor method, 314.668

CORPORATE TAXATION

State, 314.610

CORPORATE TAXATION

Taxable commercial activity, 317A.100

CORPORATE TAXATION

Taxable income or loss, 317.010

CORPORATE TAXATION

Taxpayer, 314.105, 314.665