General Index

CORPORATE TAXATION

Time of assessment, 314.407

CORPORATE TAXATION

Transaction without economic substance, 314.307

CORPORATE TAXATION

Transferee, 314.310

CORPORATE TAXATION

Understatement, 314.402

CORPORATE TAXATION

Unitary business, unitary group, 317.705

CORPORATE TAXATION

Water transit vessel, 315.517

CORPORATE TAXATION

Delinquencies, interest, penalties, 314.400, 314.430

CORPORATE TAXATION

Depreciation

CORPORATE TAXATION

Difference, Oregon and federal, 317.301, 317.356

CORPORATE TAXATION

Health care service contractors, federal depreciation expenses, 317.312

CORPORATE TAXATION

Insurers, effect on taxable income of, 317.650, 317.655

CORPORATE TAXATION

Determination of tax, 314.105

CORPORATE TAXATION

DISC (domestic international sales corporations), 317.283, 317.635

CORPORATE TAXATION

Disclosures of taxpayer information, 9.565, 305.193, 305.806, 314.835, 314.840, 314.843, 314.991

CORPORATE TAXATION

Disposition of revenue, 317.850, 317.853, 318.070, 318.074

CORPORATE TAXATION

Dissolution of taxpayer

CORPORATE TAXATION

(Generally), 317.190

CORPORATE TAXATION

Deductions, effect on, 317.195

CORPORATE TAXATION

Dissolved corporations, liability of transferees, 314.310

CORPORATE TAXATION

Dividends

CORPORATE TAXATION

Allocation and apportionment, 314.625, 314.640

CORPORATE TAXATION

Global intangible low-taxed income, 314.698

CORPORATE TAXATION

Modifications to federal taxable income, 314.698, 317.267, 317.273, 317.309, 317.713

CORPORATE TAXATION

Unitary tax, group losses, offset to income of subsidiary, 317.713

CORPORATE TAXATION

Division of income, see Allocation and apportionment, this topic

See ALLOCATION AND APPORTIONMENT

CORPORATE TAXATION

Domestic international sales corporations

CORPORATE TAXATION

(DISC), 317.283, 317.635

CORPORATE TAXATION

Domestic production activities, modification of federal taxable income, 317.398

CORPORATE TAXATION

Electronic commerce, enterprise zones, 315.507, 315.508

CORPORATE TAXATION

Electronic filing

CORPORATE TAXATION

Date received, 305.820

CORPORATE TAXATION

Payments, estimated tax, 314.518, 314.520

CORPORATE TAXATION

Emergencies, out-of-state businesses, 401.690

CORPORATE TAXATION

Energy

CORPORATE TAXATION

Cash payments, conservation measures, exemption, 317.386

CORPORATE TAXATION

Credits

CORPORATE TAXATION

Alternative fuel vehicles, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Biomass production or collection, 315.141, 315.144, 469B.403

CORPORATE TAXATION

Conservation facilities, 315.354, 315.356, 315.357, 469B.130 et seq.

CORPORATE TAXATION

Conservation loans, lending institutions, 317.111, 317.112, 469.719

CORPORATE TAXATION

Conservation projects, 315.331, 469B.270 et seq.

CORPORATE TAXATION

Public records disclosure exemptions, 192.355

CORPORATE TAXATION

Renewable energy development contributions, 315.326, 315.329, 469B.262

CORPORATE TAXATION

Renewable energy resource equipment manufacturing facilities, 285C.540 et seq., 315.341

CORPORATE TAXATION

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

CORPORATE TAXATION

Weatherization loans, lending institutions, 317.111, 317.112, 469.719

CORPORATE TAXATION

Energy (Cont.)

CORPORATE TAXATION

Weatherization, see Weatherization, this topic

See WEATHERIZATION

CORPORATE TAXATION

Enterprise zones

CORPORATE TAXATION

Electronic commerce credit, 315.507, 315.508

CORPORATE TAXATION

Indian reservation zones, credits, 285C.320, 315.506

CORPORATE TAXATION

Long term enterprise zone facility credits

CORPORATE TAXATION

(Generally), 317.124, 317.125

CORPORATE TAXATION

Claiming, 285C.408

CORPORATE TAXATION

Definitions, 317.124

CORPORATE TAXATION

Long Term Enterprise Zone Fund, see LONG

See LONG

CORPORATE TAXATION

TERM ENTERPRISE ZONE FUND, gener-

CORPORATE TAXATION

ally

CORPORATE TAXATION

Other credits, limitation, 317.125

CORPORATE TAXATION

Threshold amount, 317.124

CORPORATE TAXATION

Estimated tax

CORPORATE TAXATION

Affiliated corporations, payment, rule, 314.505

CORPORATE TAXATION

Corporations over $500 annually, 314.505

CORPORATE TAXATION

Credits, subtraction, 314.505

CORPORATE TAXATION

Electronic funds transfer, payment by, 314.518, 314.520

CORPORATE TAXATION

Installment schedule, 314.515

CORPORATE TAXATION

Interest, 314.415, 314.525

CORPORATE TAXATION

Liability, 314.505, 314.515, 314.525

CORPORATE TAXATION

Payment

CORPORATE TAXATION

Affiliated corporations, 314.505

CORPORATE TAXATION

Electronic funds transfer, 314.518, 314.520

CORPORATE TAXATION

Installment schedule, 314.515

CORPORATE TAXATION

Penalty, 314.525

CORPORATE TAXATION

Refunds, 314.415

CORPORATE TAXATION

Underpayment, effect, 314.525

CORPORATE TAXATION

Evading requirements, penalty, 314.075, 314.991

CORPORATE TAXATION

Evidence, unpaid taxes, Department of Revenue certificate, 314.845

CORPORATE TAXATION

Examination of documents, persons, 314.425

CORPORATE TAXATION

Exchange of property, deferral of gain, 317.327

CORPORATE TAXATION

Exemptions

CORPORATE TAXATION

Corporate activity tax, amount threshold, 317A.125

CORPORATE TAXATION

Emergencies, out-of-state businesses, 401.690

CORPORATE TAXATION

Energy conservation payments, 317.386

CORPORATE TAXATION

Exempt corporations

CORPORATE TAXATION

(Generally), 317.080

CORPORATE TAXATION

Foreign corporations, personal property acquisition, 318.040

CORPORATE TAXATION

Unrelated business income

CORPORATE TAXATION

(Generally), 317.920

CORPORATE TAXATION

Assessment of deficiency, 317.950

CORPORATE TAXATION

Credit unions, group purchasing activities, 723.586

CORPORATE TAXATION

Exceptions and limitations, 317.930

CORPORATE TAXATION

Indians, fishing income, treaty rights, 317.379

CORPORATE TAXATION

Insurance

CORPORATE TAXATION

FAIR Plan Association, Oregon, 735.115

CORPORATE TAXATION

Guaranty association, 734.670, 734.860

CORPORATE TAXATION

Interest charge DISC, 317.635

CORPORATE TAXATION

Manufactured dwelling parks

CORPORATE TAXATION

Payments to tenants, termination of rental agreement, 317.092

CORPORATE TAXATION

Sale of park, see note after, 317.401

See NOTE AFTER, 317.401

CORPORATE TAXATION

Rural employment incentives, 285C.495 et seq., 317.391