General Index

CORPORATE TAXATION

Refunds, excess, 314.415

CORPORATE TAXATION

Suspension of tax collection, 305.155

CORPORATE TAXATION

Weatherization loans, credit, 317.111

CORPORATE TAXATION

Internal Revenue Code

CORPORATE TAXATION

Application, 317.013

CORPORATE TAXATION

Technical corrections, effect, 317.013

CORPORATE TAXATION

Iron ore, domestic, reversal of effect of gain or loss, 317.362

CORPORATE TAXATION

Kicker, two-percent, education funding, 291.349,

CORPORATE TAXATION

CONST. IX §14

CORPORATE TAXATION

Lease purchase under federal law, 317.349, 317.351

CORPORATE TAXATION

Legislature and legislation, see LEGISLATURE

See LEGISLATURE

CORPORATE TAXATION

Liability agreements, Revenue Department, 305.150, 314.105, 314.115

CORPORATE TAXATION

Licenses and permits

CORPORATE TAXATION

Compliance

CORPORATE TAXATION

(Generally), 305.385

CORPORATE TAXATION

Definitions, 305.380

CORPORATE TAXATION

License fees not repealed, 317.030

CORPORATE TAXATION

Liens

CORPORATE TAXATION

(Generally), 314.407 et seq.

CORPORATE TAXATION

Enforcement, 314.407, 314.419, 314.430

CORPORATE TAXATION

Liens (Cont.)

CORPORATE TAXATION

Priority, 314.421, 314.423

CORPORATE TAXATION

Release, 305.140

CORPORATE TAXATION

Title actions, foreclosure, property involved, 305.130

CORPORATE TAXATION

Warrant for collection, 305.140, 314.407, 314.430

CORPORATE TAXATION

Limitation of actions

CORPORATE TAXATION

Adjustments after, 314.105, 314.115, 314.125, 314.135

CORPORATE TAXATION

Deficiencies, 314.410

CORPORATE TAXATION

Refunds, 314.415

CORPORATE TAXATION

Transferees of taxpayers, against, 314.310

CORPORATE TAXATION

Limited liability companies, see LIMITED LIA-

See LIMITED LIA-

CORPORATE TAXATION

BILITY COMPANIES

CORPORATE TAXATION

Listed transactions, see Tax shelters, this topic

See TAX SHELTERS

CORPORATE TAXATION

Loans, credits, see Credits, this topic

See CREDITS

CORPORATE TAXATION

Long term enterprise zones, see Enterprise zones, this topic

See ENTERPRISE ZONES

CORPORATE TAXATION

Loss carry forward after reorganization, 317.485

CORPORATE TAXATION

Losses, preacquisition, offsetting built-in gain, 317.479

CORPORATE TAXATION

Lottery, see LOTTERY, OREGON STATE

See LOTTERY, OREGON STATE

CORPORATE TAXATION

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

CORPORATE TAXATION

Manufactured dwelling parks

CORPORATE TAXATION

Exemptions

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

Housing loans, lender credit, 317.097

CORPORATE TAXATION

Marijuana-related trade or business, expenses, 317.363

CORPORATE TAXATION

Mercantile, manufacturing and business corporation, imposition of tax, 317.070

CORPORATE TAXATION

Merchant Marine Act deferrals, taxable income, 317.319

CORPORATE TAXATION

Metropolitan service district tax, 268.505

CORPORATE TAXATION

Minimum tax, 317.090

CORPORATE TAXATION

Modifications to federal taxable income

CORPORATE TAXATION

(Generally), 317.259 et seq.

CORPORATE TAXATION

Agricultural entities, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

CORPORATE TAXATION

Amounts deductible under federal law, deferral, 317.301

CORPORATE TAXATION

Bad debts, 317.310

CORPORATE TAXATION

Basis on disposition of asset, 317.356

CORPORATE TAXATION

Bus and freight forwarder operating authorities, 317.311

CORPORATE TAXATION

Capital Construction Fund, 317.319

CORPORATE TAXATION

Charitable contributions

CORPORATE TAXATION

Deduction under federal law, 317.307

CORPORATE TAXATION

Disqualification orders, effect, 317.491

CORPORATE TAXATION

Debt income cancellation, 317.301

CORPORATE TAXATION

Depletion, 317.374

CORPORATE TAXATION

Depreciation, 317.301, 317.356

CORPORATE TAXATION

Dividends, 314.698, 317.267, 317.273, 317.309, 317.713

CORPORATE TAXATION

Domestic international sales corporations (DISC), 317.283, 317.635

CORPORATE TAXATION

Domestic production activities, 317.398

CORPORATE TAXATION

Energy conservation payments, 317.386

CORPORATE TAXATION

Exempt corporations, unrelated business income, 317.920, 317.930

CORPORATE TAXATION

Federal credits, adjustments, 317.303, 317.356

CORPORATE TAXATION

Film production labor rebates, 317.394

CORPORATE TAXATION

Foreign sales corporations (FSC), 317.286

CORPORATE TAXATION

Foreign taxes, 317.314

CORPORATE TAXATION

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

CORPORATE TAXATION

Global intangible low-taxed income, 314.698

CORPORATE TAXATION

Government obligations, interest, dividends, 317.309

CORPORATE TAXATION

Modifications to federal taxable income (Cont.)

CORPORATE TAXATION

Health care services contractors, depreciation expenses, 317.312

CORPORATE TAXATION

Indian fishing rights, 317.379

CORPORATE TAXATION

Insurers, domestic, 317.655

CORPORATE TAXATION

Losses

CORPORATE TAXATION

Carryback and carryover, 317.344, 317.346

CORPORATE TAXATION

Insurers, domestic, 317.665

CORPORATE TAXATION

Pre-acquisition to offset built in gain, 317.479

CORPORATE TAXATION

Pre-change and built in, 317.478

CORPORATE TAXATION

Prior years, 317.476

CORPORATE TAXATION

Subsidiary paying preferred dividends, 317.713

CORPORATE TAXATION

Lottery, prohibited purchase of winning ticket or share, amount spent, 317.493

CORPORATE TAXATION

Marijuana-related trade or business, expenses, 317.363

CORPORATE TAXATION

Minerals, 317.362, 317.374

CORPORATE TAXATION

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

CORPORATE TAXATION

Prescription drug plans, federal subsidies, 317.401

CORPORATE TAXATION

Psilocybin-related trade or business, expenses, 317.363

CORPORATE TAXATION

Qualified production activities, 317.398

CORPORATE TAXATION

Safe harbor leases, 317.349, 317.351

CORPORATE TAXATION

Stock purchase as asset acquisition, 317.329

CORPORATE TAXATION

Taxes, foreign or other state, 317.314

CORPORATE TAXATION

Timber, 317.362, 317.374

CORPORATE TAXATION

Time limitation, generally, 315.037

CORPORATE TAXATION

Unitary tax, 317.715, 317.720, 317.725

CORPORATE TAXATION

Unused qualified business credits, addition to income for, 317.304