General Index

INCOME TAX (STATE)

Tax shelters

INCOME TAX (STATE)

(Generally), 314.402

INCOME TAX (STATE)

Definitions, 314.307, 314.402

INCOME TAX (STATE)

Disposition of certain penalty revenues, 314.469

INCOME TAX (STATE)

Listed transaction understatements, 314.403

INCOME TAX (STATE)

Penalties, 314.402, 314.403, 314.404, 314.406

INCOME TAX (STATE)

Promoting abusive tax shelters, 314.406

INCOME TAX (STATE)

Reportable transactions

INCOME TAX (STATE)

(Generally), 314.308

INCOME TAX (STATE)

Penalties, 314.404

INCOME TAX (STATE)

Taxable year, 314.085

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Termination of taxable period, 314.440

INCOME TAX (STATE)

Timber, see Forests and forestry, this topic

See FORESTS AND FORESTRY

INCOME TAX (STATE)

Time

INCOME TAX (STATE)

Assessment, definition, 314.407

INCOME TAX (STATE)

Limit for assessment of deficiency, federal audit reports, 314.410

INCOME TAX (STATE)

Tax expenditures, limitation, generally, 315.037

INCOME TAX (STATE)

Title of law, personal income tax, 316.002

INCOME TAX (STATE)

Title, cloud on, see Cloud on title, this topic

See CLOUD ON TITLE

INCOME TAX (STATE)

Transferee liability

INCOME TAX (STATE)

Definition, 314.410

INCOME TAX (STATE)

Lien, grantor, owner of trust, 314.330

INCOME TAX (STATE)

Transportation projects, credits

INCOME TAX (STATE)

(Generally), 315.336, 469B.320 et seq.

INCOME TAX (STATE)

Allocation of credits, 469B.344

INCOME TAX (STATE)

Certification

INCOME TAX (STATE)

Application, 469B.326, 469B.332

INCOME TAX (STATE)

Eligibility, 469B.326, 469B.332

INCOME TAX (STATE)

Fees, 469B.326, 469B.335

INCOME TAX (STATE)

Final certification, 469B.332, 469B.338

INCOME TAX (STATE)

Preliminary certification, 469B.326, 469B.329, 469B.344

INCOME TAX (STATE)

Submissions required, 469B.329

INCOME TAX (STATE)

Suspension or denial, 469B.329

INCOME TAX (STATE)

Suspension or revocation, 469B.341

INCOME TAX (STATE)

Definitions, 469B.320

INCOME TAX (STATE)

Policies and procedures, 469B.347

INCOME TAX (STATE)

Rules, 469B.323, 469B.326, 469B.332, 469B.335, 469B.347

INCOME TAX (STATE)

Short line railroads, see Short line railroads, credit, this topic

See SHORT LINE RAILROADS, CREDIT

INCOME TAX (STATE)

Single projects, standards, 469B.347

INCOME TAX (STATE)

Total amount of credits, limitation, 469B.344

INCOME TAX (STATE)

Transferability, 469B.323, 469B.338

INCOME TAX (STATE)

Transportation wage taxes, see TRANSPORTA-

See TRANSPORTA-

INCOME TAX (STATE)

TION

INCOME TAX (STATE)

Travel expenses

INCOME TAX (STATE)

Construction workers, 316.811, 316.812, 316.818

INCOME TAX (STATE)

Loggers, 316.824, 316.832

INCOME TAX (STATE)

Trusts, see Estates and trusts, this topic

See ESTATES AND TRUSTS

INCOME TAX (STATE)

Two-percent kicker, 291.349, CONST. IX §14

INCOME TAX (STATE)

Uncollectible taxes, cancellation or reduction, 305.155

INCOME TAX (STATE)

Underpayment

INCOME TAX (STATE)

Estimated tax, 314.525

INCOME TAX (STATE)

Interest, 316.588

INCOME TAX (STATE)

Understatements

INCOME TAX (STATE)

(Generally), 314.402

INCOME TAX (STATE)

Tax shelters, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Undertakings, see Bonds (security), this topic

See BONDS (SECURITY)

INCOME TAX (STATE)

Unemployment insurance, see UNEMPLOYMENT

See UNEMPLOYMENT

INCOME TAX (STATE)

INSURANCE

INCOME TAX (STATE)

Uniform Division of Income for Tax Purposes Act

INCOME TAX (STATE)

(Generally), 314.280, 314.605 et seq.

INCOME TAX (STATE)

Allocation of nonapportionable income

INCOME TAX (STATE)

(Generally), 314.625 et seq.

INCOME TAX (STATE)

Capital gains and losses, 314.635

INCOME TAX (STATE)

Dividends, 314.640

INCOME TAX (STATE)

Interest, 314.640

INCOME TAX (STATE)

Lottery prizes, 314.642

INCOME TAX (STATE)

Net rents and royalties, 314.630

INCOME TAX (STATE)

Patent and copyright royalties, 314.645

INCOME TAX (STATE)

Application of laws, 314.695

INCOME TAX (STATE)

Broadcasting sales, 314.674

INCOME TAX (STATE)

Definitions, 314.610, 314.665, 314.668

INCOME TAX (STATE)

Findings, legislature, 314.647

INCOME TAX (STATE)

Formula for apportionment

INCOME TAX (STATE)

Alternate formulas, 314.667

INCOME TAX (STATE)

Uniform formula, 314.650

INCOME TAX (STATE)

Uniform Division of Income for Tax Purposes Act

INCOME TAX (STATE)

(Cont.)

INCOME TAX (STATE)

Multistate Tax Compact, 305.653 et seq., 314.606

INCOME TAX (STATE)

Net loss, apportionment of, 314.675

INCOME TAX (STATE)

Payroll factor, 314.660

INCOME TAX (STATE)

Policy, 314.647

INCOME TAX (STATE)

Property factor, 314.655

INCOME TAX (STATE)

Rules, 314.665, 314.667, 314.673

INCOME TAX (STATE)

Separate accounting, 314.667

INCOME TAX (STATE)

Single sales factor method

INCOME TAX (STATE)

(Generally), 314.650

INCOME TAX (STATE)

Determination of sales factor, generally, 314.665

INCOME TAX (STATE)

Market for sales in this state, 314.666

INCOME TAX (STATE)

Qualifying investment contracts, 314.668, 314.669, 314.671, 314.673

INCOME TAX (STATE)

Taxable in another state, definition, 314.620

INCOME TAX (STATE)

Uniformity of taxes, 305.160, 305.170

INCOME TAX (STATE)

United States

INCOME TAX (STATE)

Application of Oregon tax laws in federal areas, 305.605

INCOME TAX (STATE)

Armed forces, see Armed forces, this topic

See ARMED FORCES

INCOME TAX (STATE)

Connection to federal income tax laws, see Federal laws, connection to, this topic

See FEDERAL LAWS, CONNECTION TO

INCOME TAX (STATE)

National service educational awards, subtraction, 316.847

INCOME TAX (STATE)

Refunds, reciprocal offsets, 1.196, 305.612

INCOME TAX (STATE)

Specific federal legislation, application, 314.029 et seq.

INCOME TAX (STATE)

Universities, see Higher education, this topic

See HIGHER EDUCATION