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Oregon Revised Statutes

Modifications of Taxable Income

Generally

Generally

316.680Modification of taxable income 316.681Interest or dividends to benefit self-employed or individual retirement accounts 316.683State exempt-interest dividends; rules 316.685Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit 316.687Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation 316.690Foreign income taxes 316.693Subtraction for medical expenses of elderly individuals 316.695Additional modifications of taxable income; rules 316.697Fiduciary adjustment 316.698Subtraction for qualifying film production labor rebates 316.699Subtraction for contributions to savings network account for higher education or ABLE account; limitations; carryforward 316.707Computation of depreciation of property under federal law; applicability 316.716Differences in basis on federal and state return; application of federal credit 316.737Amount specially taxed under federal law to be included in computation of state taxable income 316.738Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property 316.739Deferral of deduction for certain amounts deductible under federal law 316.744Cash payments for energy conservation 316.747Contribution to charitable organization subject to disqualification order 316.749Dividend from domestic international sales corporation