General Index

CORPORATE TAXATION

Time limitation, generally, 315.037

CORPORATE TAXATION

Water improvement companies, 317.080, 554.320, 554.350

CORPORATE TAXATION

Expense item, deduction more than once, prohibition, 317.038

CORPORATE TAXATION

Farming, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

CORPORATE TAXATION

Federal

CORPORATE TAXATION

Depreciation expenses, health care service contractors, 317.312

CORPORATE TAXATION

Federal (Cont.)

CORPORATE TAXATION

Laws

CORPORATE TAXATION

Adoption by reference, CONST. IV §32

CORPORATE TAXATION

Application, 317.013

CORPORATE TAXATION

Identical provisions, Oregon corporate excise tax, legislative intent, 317.018

CORPORATE TAXATION

Returns, reports, taxpayer furnishing, 314.380

CORPORATE TAXATION

Taxable income

CORPORATE TAXATION

Corrections, changes, 314.140, 314.380, 314.410, 314.415

CORPORATE TAXATION

Modifications, see Modifications to federal taxable income, this topic

See MODIFICATIONS TO FEDERAL TAXABLE INCOME

CORPORATE TAXATION

Filing, electronic, see Electronic filing, this topic

See ELECTRONIC FILING

CORPORATE TAXATION

Film production expenses

CORPORATE TAXATION

Credit, 315.514, 315.516

CORPORATE TAXATION

Subtraction, labor rebates, 317.394

CORPORATE TAXATION

Financial institutions

CORPORATE TAXATION

Allocation and apportionment of income, 314.280, 314.610, 314.615, 314.675

CORPORATE TAXATION

Bad debt reserve, 317.310

CORPORATE TAXATION

Credits

CORPORATE TAXATION

Energy conservation and weatherization loans, 317.111, 317.112, 469.719

CORPORATE TAXATION

Housing loans, 317.097, 317.147

CORPORATE TAXATION

Imposition of tax, 317.070

CORPORATE TAXATION

Foreign corporations, personal property acquisition, 318.040

CORPORATE TAXATION

Foreign countries, taxes paid to, modifications to federal taxable income, 317.314

CORPORATE TAXATION

Foreign income, accounting for, 317.625

CORPORATE TAXATION

Foreign sales corporations (FSC), nonrecognition of transactions, 317.286

CORPORATE TAXATION

Forests and forestry, credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Gain or loss determination

CORPORATE TAXATION

Insurance companies, domestic, 317.655

CORPORATE TAXATION

Involuntary conversions, deficiency assessment period, 314.412

CORPORATE TAXATION

Out-of-state property, acquisition, deferral of gain, 317.327

CORPORATE TAXATION

Global intangible low-taxed income, 314.698

CORPORATE TAXATION

Gross income, allocation, see Allocation and apportionment, this topic

See ALLOCATION AND APPORTIONMENT

CORPORATE TAXATION

Gross receipts, commercial activity, see Corporate activity tax, this topic

See CORPORATE ACTIVITY TAX

CORPORATE TAXATION

Group losses, offset to income of subsidiary paying preferred dividends, 317.713

CORPORATE TAXATION

Health care service contractors, federal depreciation expenses, 317.312

CORPORATE TAXATION

Higher education credits

CORPORATE TAXATION

Employee training programs, collaboration with community college, 315.523

CORPORATE TAXATION

Opportunity Grant contributions, 315.643, 315.646, 348.267

CORPORATE TAXATION

Scholarships, employers, 315.237, 348.616, 348.618, 348.621

CORPORATE TAXATION

University venture development funds, 315.640

CORPORATE TAXATION

Homeowners associations, 317.067

CORPORATE TAXATION

Housing, credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Identical laws, federal and Oregon corporate excise tax, legislative intent, 317.018

CORPORATE TAXATION

Imposition of tax

CORPORATE TAXATION

(Generally), 317.070

CORPORATE TAXATION

Centrally assessed corporation, 317.070

CORPORATE TAXATION

Corporate activity tax, 317A.116

CORPORATE TAXATION

Exempt corporations, 317.080

CORPORATE TAXATION

Financial institutions, 317.070

CORPORATE TAXATION

Insurers, domestic, 317.070, 317.655, 731.840

CORPORATE TAXATION

Mercantile, manufacturing and business corporation, 317.070

CORPORATE TAXATION

Minimum tax, 317.090

CORPORATE TAXATION

Unrelated business income, exempt corporations, 317.920

CORPORATE TAXATION

Inclusions and deduction, dissolution of taxpayer, 317.190

CORPORATE TAXATION

Income item, inclusion more than once, 317.038

CORPORATE TAXATION

Income Tax Act of 1955

CORPORATE TAXATION

(Generally), 318.010 et seq.

CORPORATE TAXATION

Disposition of revenue, 318.070, 318.074

CORPORATE TAXATION

Imposition of tax, 318.020

CORPORATE TAXATION

Income subject to tax, 318.020

CORPORATE TAXATION

Incorporation by reference, certain provisions of corporate excise and other tax laws, 318.031, 318.106, 318.130

CORPORATE TAXATION

Incorporations by reference, 318.106, 318.130

CORPORATE TAXATION

Independent contractors, see INDEPENDENT

See INDEPENDENT

CORPORATE TAXATION

CONTRACTORS, generally

CORPORATE TAXATION

Indians

CORPORATE TAXATION

Fishing income, treaty rights, 317.379

CORPORATE TAXATION

Reservation enterprise and partnership zones, 285C.320, 315.506

CORPORATE TAXATION

Industrial property, filing combined returns, 308.290

CORPORATE TAXATION

Information returns

CORPORATE TAXATION

(Generally), 314.360

CORPORATE TAXATION

Magnetic media or machine-readable form, 314.362

CORPORATE TAXATION

Penalties, 314.360

CORPORATE TAXATION

Reporting failures, effect on deductions, 305.217

CORPORATE TAXATION

Waiver of filing requirement, 314.360

CORPORATE TAXATION

Installment payment, estimated liability, 314.515

CORPORATE TAXATION

Insurance and insurers

CORPORATE TAXATION

Allocation of income, 317.660, 317.665

CORPORATE TAXATION

Captive insurers, tax treatment, 317.667

CORPORATE TAXATION

Credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Defined, 317.010

CORPORATE TAXATION

Depreciation, 317.650, 317.655

CORPORATE TAXATION

Exemptions, see Exemptions, this topic

See EXEMPTIONS

CORPORATE TAXATION

Gain or loss determination, 317.655

CORPORATE TAXATION

Imposition of tax, 317.070, 317.655, 731.840

CORPORATE TAXATION

Life and health guaranty association assessment, offset, 734.835

CORPORATE TAXATION

Life insurers, separate accounts, 317.655

CORPORATE TAXATION

Losses, deduction, 317.665

CORPORATE TAXATION

Net income, 317.655, 317.660

CORPORATE TAXATION

Oregon taxable income, determining, 317.710

CORPORATE TAXATION

Retaliatory tax, 731.840, 731.854, 731.859

CORPORATE TAXATION

Returns, 317.650, 317.710, 731.859

CORPORATE TAXATION

Interest

CORPORATE TAXATION

Estimated tax, 314.415, 314.525

CORPORATE TAXATION

Obligations of state or political subdivision, modifications to income, 317.309

CORPORATE TAXATION

Penalties, see Penalties and interest, this topic

See PENALTIES AND INTEREST