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Or. Admin. R. ch. 150, div. 317 – Corporation Excise Tax Act of 1929: Rules and General Provisions | Midpage
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Oregon Administrative Rules
Chapter 150
Division 317
Or. Admin. R. ch. 150, div. 317
Corporation Excise Tax Act of 1929: Rules and General Provisions
Department of Revenue
0010
Procedure for Handling State Surplus Refund
0020
Substantial Nexus Guidelines
0030
Definition: “Doing Business”
0040
Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts
0050
Foreign Corporations Subject to Tax
0060
Capital Losses — Carrybacks and Carry-overs
0070
Administrative and Judicial Interpretations
0080
Adoption of Federal Law
0090
Policy — Application of Various Provisions of the Federal Internal Revenue Code
0100
Periods of Less than 12 Months Are Tax Years
0110
Tax Reform Act of 1984 Adjustments
0120
Farm Capital Gain
0130
Tax on Homeowner’s Association Income
0140
Imposition of the Tax: Mercantile, Manufacturing and Business Corporations
0150
Adoption of Federal Exempt Organizations
0160
Exemption and Return Requirements
0170
Minimum Tax
0190
Affordable Housing Credit; Definitions; Transfers; Carry Forward of Unused Credit
0200
Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation
0210
Carryover of the Lender’s Credit for Weatherization Loans
0220
Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers
0230
Lender’s Credit: Computation
0240
Lender’s Credit: Definitions
0245
Commencement of Long Term Enterprise Zone Tax Credit
0250
Long Term Enterprise Zone Distributions
0260
Lender's Credit for Agriculture Workforce Housing
0270
Credit for Contributions of Computers, Scientific Equipment, and Research
0280
Qualified Research Credit
0290
Research Tax Credit: Notice of Election
0300
Research Tax Credit: Alternative Computation
0310
Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
0320
Modification of Federal Taxable Income: Dividends from Certain Subsidiaries
0330
Modification for Dividends Received
0340
Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income
0350
Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law
0360
Definition of “State”
0370
Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method
0380
Taxes on Net Income or Profits Imposed by any State or Foreign Country
0390
IRC Section 338: Application to Oregon
0400
Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983
0410
Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983
0420
Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of
0430
Modification of Federal Taxable Income: Timber Cut but Unsold
0440
Depletion Allowance; Method of Computation
0450
Depletion of Metal Mines
0460
Limitation on Oregon Net Loss Deduction
0470
Pre-change and Built-in Losses
0480
Definition of “Premiums” in the Insurance Sales Factor
0490
Insurers; Wage and Commission Factor
0500
Applicable Date
0510
Unitary Business
0520
Direct or Indirect Relationships
0530
Corporations Doing Business Outside the United States
0540
Consolidated Oregon Return: Format and Information Required
0550
Consolidated Oregon Return: Affiliated Group
0560
Consolidated Oregon Return: Credits
0570
Different Apportionment Factors for Purposes of ORS 317.710(5)(b)
0580
Consolidated Oregon Return: Copy of Federal Return Required
0590
Interinsurance and Reciprocal Exchanges
0600
Limitations on Deduction of Group Losses
0610
Modified Federal Consolidated Taxable Income
0620
Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group
0630
Oregon Return: Apportionment Formula
0640
Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction
0651
Repatriation Tax Credit
0652
Modification for Listed Jurisdiction Amounts Previously Included in Income; Election in Lieu of Claiming the Repatriation Tax Credit
0660
Computation of Taxable Income; Excess Loss Accounts
0670
Application for Relief
0680
Tax Imposed on Unrelated Business Income of Certain Exempt Corporations
1000
Definition of Commercial Activity
1010
Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
1015
Short Tax Period Return Requirements
1020
Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups
1022
Unitary Group Tax Year
1023
Unitary Group Designated Reporting Entity
1025
Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group
1030
Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property
1040
Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property
1050
Sourcing of Commercial Activity for Financial Institutions in This State
1060
Definition of Insurers’ Gross Premiums Receipts
1070
Sourcing of Motor Carrier Transportation Services
1080
Sourcing of Rail Carrier Transportation Services
1090
Sourcing of Sea Transportation Services
1095
Sourcing of River Transportation Services
1100
Agent Exclusion
1120
Exclusion for subcontracting payments
1130
Property Brought into Oregon
1140
Wholesale Sale of Groceries Exclusion
1150
Retail Sale of Groceries Exclusion
1160
Farmer’s Sales to Agricultural Cooperatives
1170
Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages
1180
Eligible Pharmacy Exclusion
1185
Definition of Precious Metal Dealer
1200
Cost Input or Labor Cost Subtraction
1220
Employee Compensation: Labor Cost Subtraction
1300
Estimated Tax: When Estimated Payments Are Required
1310
Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
1320
Estimated Tax: Unitary Groups and Apportioned Returns
1330
Extension of Time to File
1400
Determining Property Resold Out of State, and Methods of Determining
1410
Motor Vehicle Resale Certificate – Documentation Required
1420
Damages Received as the Result of Litigation
1500
Good Faith Effort