Insurers | Midpage

Collections
Oregon Revised Statutes

Insurers

Insurers

317.625Income from sources without the United States 317.635Domestic international sales corporation; exemption from minimum tax 317.650Insurers; depreciation and basis provisions; confidentiality of returns; calendar year filing of returns required 317.655Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts 317.660Allocation of net income where insurer has both in-state and out-of-state business 317.665Oregon net losses of insurer in prior years 317.667Tax treatment of captive insurers