General Index

INCOME TAX (STATE)

TRUSTEES

INCOME TAX (STATE)

Distributive shares accumulated, credit, 316.298, 316.317

INCOME TAX (STATE)

Election, final tax determination, personal representative, 316.387

INCOME TAX (STATE)

Employees trusts, withholding tax exception, 316.162

INCOME TAX (STATE)

Exempt trust, 316.267, 316.277

INCOME TAX (STATE)

Federal

INCOME TAX (STATE)

Private foundation trusts, 128.085, 128.095

INCOME TAX (STATE)

Split-interest trusts, 128.090, 128.095

INCOME TAX (STATE)

Fiduciaries, see Fiduciaries, this topic

See FIDUCIARIES

INCOME TAX (STATE)

Foreign taxes, credit, 316.292

INCOME TAX (STATE)

Estates and trusts (Cont.)

INCOME TAX (STATE)

Funeral trust, resident, definition, 316.282

INCOME TAX (STATE)

Generation-skipping, transfer adjustment, 316.680

INCOME TAX (STATE)

Imposition of tax, 314.310, 316.007, 316.022, 316.267, 316.382

INCOME TAX (STATE)

Modification of trust to achieve settlor’s tax objectives, 130.225

INCOME TAX (STATE)

Nonresidents

INCOME TAX (STATE)

Estate or trust, defined, 316.302

INCOME TAX (STATE)

Estates, 316.302, 316.307, 316.312, 316.362

INCOME TAX (STATE)

Income to, 316.127

INCOME TAX (STATE)

Individuals, trust share, 316.127

INCOME TAX (STATE)

Oregon share of income, 316.312

INCOME TAX (STATE)

Taxable income, 316.307

INCOME TAX (STATE)

Trusts, 316.302, 316.307, 316.312, 316.317, 316.362

INCOME TAX (STATE)

Payment of tax, 116.083, 314.310, 316.272, 316.387

INCOME TAX (STATE)

Payment, computation of tax, 316.272, 316.307, 316.312

INCOME TAX (STATE)

Personal liability, personal representative, discharge of, 316.387

INCOME TAX (STATE)

Personal representative, tax payments, 116.083

INCOME TAX (STATE)

Probate, see PROBATE

See PROBATE

INCOME TAX (STATE)

Related taxpayers, 314.105

INCOME TAX (STATE)

Release

INCOME TAX (STATE)

Effect, 314.310

INCOME TAX (STATE)

Required, 116.083, 316.387

INCOME TAX (STATE)

Resident, definitions, 316.282, 316.287

INCOME TAX (STATE)

Returns, 316.362, 316.377, 316.382, 316.472

INCOME TAX (STATE)

Shares of fiduciary adjustments, 316.287

INCOME TAX (STATE)

Surviving spouse, 316.042

INCOME TAX (STATE)

Taxable income, 316.282, 316.287, 316.307, 316.317, 316.697

INCOME TAX (STATE)

Trust or annuity contract on behalf of charitable organization or public school employee, subtraction, 316.159

INCOME TAX (STATE)

Estimated taxes

INCOME TAX (STATE)

(Generally), 316.557 et seq.

INCOME TAX (STATE)

Amounts payable, 316.579

INCOME TAX (STATE)

Declaration

INCOME TAX (STATE)

(Generally), 316.563, 316.573

INCOME TAX (STATE)

Date of filing, 316.577

INCOME TAX (STATE)

Joint, spouses, 316.567

INCOME TAX (STATE)

Nonresident, 316.569

INCOME TAX (STATE)

Defined, 316.557

INCOME TAX (STATE)

Electronic payments, 314.518, 314.520, 316.198

INCOME TAX (STATE)

Estates, 316.559

INCOME TAX (STATE)

Installments, 316.579

INCOME TAX (STATE)

Interest, underpayments, 316.587

INCOME TAX (STATE)

Overpayment, 316.583

INCOME TAX (STATE)

Payment on account, 316.583

INCOME TAX (STATE)

Tax years of less than 12 months, rules, 316.589

INCOME TAX (STATE)

Trusts, 316.559

INCOME TAX (STATE)

Underpayment, 316.587

INCOME TAX (STATE)

Evasion of tax

INCOME TAX (STATE)

(Generally), 314.075

INCOME TAX (STATE)

Arrangements by several taxpayers, 314.295

INCOME TAX (STATE)

Penalties, 314.991

INCOME TAX (STATE)

Rewards for information, 314.855

INCOME TAX (STATE)

Tax shelters, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Venue, 314.080

INCOME TAX (STATE)

Evidence, see EVIDENCE

See EVIDENCE

INCOME TAX (STATE)

Examination, witnesses, books, records, Department of Revenue, 314.425

INCOME TAX (STATE)

Excess tax, refunds, 314.415

INCOME TAX (STATE)

Exchange facilitators, regulation, see

INCOME TAX (STATE)

EXCHANGE FACILITATORS, generally

INCOME TAX (STATE)

Exchanges, deferral of recognition, 316.680

INCOME TAX (STATE)

Executions, tax debt due, effect, 18.385

INCOME TAX (STATE)

Exemptions

INCOME TAX (STATE)

Bonds, interest, see Interest, this topic

See INTEREST

INCOME TAX (STATE)

Business development, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Exemptions (Cont.)

INCOME TAX (STATE)

De minimis tax payment, 314.401

INCOME TAX (STATE)

Emergencies, out-of-state businesses, 401.690

INCOME TAX (STATE)

Energy conservation cash payments, 316.744, 317.386

INCOME TAX (STATE)

Federal provisions, application, 316.007, 316.047, 316.127

INCOME TAX (STATE)

First-time home buyer savings accounts, see Housing and homes, this topic

See HOUSING AND HOMES

INCOME TAX (STATE)

Housing bond income, 456.230, 456.665

INCOME TAX (STATE)

Indian reservations, income from sources within, 316.777

INCOME TAX (STATE)

Manufactured dwelling parks, 316.795

INCOME TAX (STATE)

Mass Transportation Financing Authority, Oregon, income and bond interests, 391.600

INCOME TAX (STATE)

Payment of tax due under $1, 314.401

INCOME TAX (STATE)

Personal exemption, see Personal exemption, this topic

See PERSONAL EXEMPTION

INCOME TAX (STATE)

Railroad retirement benefits, federal,

INCOME TAX (STATE)

CONST. IX §9

INCOME TAX (STATE)

Retirement, 237.980, 238.445, 316.680,

INCOME TAX (STATE)

CONST. IX §9

INCOME TAX (STATE)

Rural employment incentives, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Social Security benefits, CONST. IX §9

INCOME TAX (STATE)

Time limitation, generally, 315.037

INCOME TAX (STATE)

Trusts, 316.267, 316.277

INCOME TAX (STATE)

Veterans’ bonus, CONST. XI-F(2) §7

INCOME TAX (STATE)

Willamette Falls Locks Authority, 196.225

INCOME TAX (STATE)

Expenses and expenditures

INCOME TAX (STATE)

Legislators, deductions, computation exclusion, 171.072

INCOME TAX (STATE)

Supreme Court appeal, 305.447, 305.790

INCOME TAX (STATE)

Tax Court proceedings, 305.447, 305.490

INCOME TAX (STATE)

Travel, see Travel expenses, this topic

See TRAVEL EXPENSES