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Oregon Revised Statutes

Methods of Accounting and Reporting Income

Methods of Accounting and Reporting Income

314.276Method of accounting 314.280Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers 314.287Costs allocable to inventory 314.295Apportionment or allocation where two or more organizations, trades or businesses are owned or controlled by the same interests 314.297Election for alternative determination of farm income; computation of income; rules 314.300Passive activity loss; determination; treatment; rules 314.302Interest on deferred tax liabilities with respect to installment obligations; rules 314.306Income from discharge of indebtedness; bankruptcy; insolvency 314.307Definitions; reportable transactions 314.308Reportable transactions; rules