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Oregon Revised Statutes

Modifications to Taxable Income

Modifications to Taxable Income

317.259Modifications generally 317.267Dividends received by corporation from certain other corporations 317.273Dividend income received by domestic corporation from certain foreign corporations 317.283Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions 317.286Nonrecognition of transactions with related foreign sales corporation 317.301Deferral of deduction for certain amounts deductible under federal law 317.303Deduction or adjustment for certain federal credits 317.304Addition for unused qualified business credits 317.307Reduction for charitable contribution deduction under federal law; subtraction 317.309Interest and dividends received from obligations of state or political subdivision 317.310Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting 317.311Application of section 243 of Tax Reform Act of 1986 317.312Federal depreciation expenses of certain health care service contractors 317.314Taxes on net income or profits imposed by any state or foreign country; nondeductible taxes and license fees; taxes paid to foreign country for certain income 317.319Capital Construction Fund; deferred income; nonqualified withdrawals 317.322Addition of long term care insurance premiums if credit is claimed 317.327Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules 317.329Basis for stock acquisition 317.344Net operating loss carryback and carryover 317.346Net operating loss subtraction allowed to agricultural sector business taxpayer 317.349Transaction treated as lease purchase under federal law 317.351ORS 317.349 not applicable to finance leases 317.356Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis 317.362Reversal of effect of gain or loss in case of timber, coal, domestic iron ore 317.363Expenses of marijuana-related trade or business 317.374Depletion 317.379Exemption of income from exercise of Indian fishing rights 317.386Energy conservation payments exempt 317.388Claim of right income repayment adjustment when credit is claimed 317.391Small city business development exemption 317.394Qualifying film production labor rebates 317.398Qualified production activities income 317.401Addition for federal prescription drug plan subsidies excluded for federal tax purposes 317.476Net losses of prior years 317.478Pre-change and built-in losses 317.479Limitation on use of preacquisition losses to offset built-in gain 317.485Loss carryforward after reorganization; construction 317.491Contribution to charitable organization subject to disqualification order 317.493Addition of purchase price of purchased winning lottery ticket