MODIFICATIONS TO TAXABLE INCOME
- Section 317.259 - Modifications generally
- Section 317.260 - [Repealed]
- Section 317.262 - [Repealed]
- Section 317.265 - [Repealed]
- Section 317.267 - Dividends received by corporation from certain other corporations
- Section 317.270 - [Repealed]
- Section 317.273 - Dividend income received by domestic corporation from certain foreign corporations
- Section 317.275 - [Repealed]
- Section 317.277 - [Repealed]
- Section 317.280 - [Repealed]
- Section 317.281 - [Repealed]
- Section 317.283 - Nonrecognition of transactions with related domestic international sales corporation; tax treatment of commissions
- Section 317.285 - [Renumbered]
- Section 317.286 - Nonrecognition of transactions with related foreign sales corporation
- Section 317.287 - [Repealed]
- Section 317.288 - [Repealed]
- Section 317.290 - [Renumbered]
- Section 317.292 - [Repealed]
- Section 317.295 - [Repealed]
- Section 317.296 - [Repealed]
- Section 317.297 - [Renumbered]
- Section 317.298 - [Repealed]
- Section 317.299 - [Renumbered]
- Section 317.300 - [Repealed]
- Section 317.301 - Deferral of deduction for certain amounts deductible under federal law
- Section 317.303 - Deduction or adjustment for certain federal credits
- Section 317.304 - Addition for unused qualified business credits
- Section 317.305 - [Repealed]
- Section 317.307 - Reduction for charitable contribution deduction under federal law; subtraction
- Section 317.309 - Interest and dividends received from obligations of state or political subdivision
- Section 317.310 - Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting
- Section 317.311 - Application of section 243 of Tax Reform Act of 1986
- Section 317.312 - Federal depreciation expenses of certain health care service contractors
- Section 317.314 - Taxes 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
- Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals
- Section 317.320 - [Repealed]
- Section 317.322 - Addition of long term care insurance premiums if credit is claimed
- Section 317.325 - [Repealed]
- Section 317.326 - [Repealed]
- Section 317.327 - Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property; rules
- Section 317.328 - [Renumbered]
- Section 317.329 - Basis for stock acquisition
- Section 317.330 - [Repealed]
- Section 317.333 - [Repealed]
- Section 317.335 - [Repealed]
- Section 317.339 - [Repealed]
- Section 317.342 - [Repealed]
- Section 317.344 - Net operating loss carryback and carryover
- Section 317.346 - Net operating loss subtraction allowed to agricultural sector business taxpayer
- Section 317.349 - Transaction treated as lease purchase under federal law
- Section 317.350 - [Repealed]
- Section 317.351 - ORS 317.349 not applicable to finance leases
- Section 317.355 - [Repealed]
- Section 317.356 - Basis on disposition of asset; adjustments to reflect depreciation, depletion, other cost recovery, federal credits and other differences in Oregon and federal basis
- Section 317.360 - [Repealed]
- Section 317.362 - Reversal of effect of gain or loss in case of timber, coal, domestic iron ore
- Section 317.363 - Expenses of marijuana-related trade or business
- Section 317.365 - [Repealed]
- Section 317.368 - [Repealed]
- Section 317.370 - [Repealed]
- Section 317.374 - Depletion
- Section 317.375 - [Repealed]
- Section 317.377 - [Renumbered]
- Section 317.379 - Exemption of income from exercise of Indian fishing rights
- Section 317.380 - [Repealed]
- Section 317.381 - [Repealed]
- Section 317.383 - [Repealed]
- Section 317.386 - Energy conservation payments exempt
- Section 317.388 - Claim of right income repayment adjustment when credit is claimed
- Section 317.390 - [Repealed]
- Section 317.391 - Small city business development exemption
- Section 317.392 - [Repealed]
- Section 317.394 - Qualifying film production labor rebates
- Section 317.395 - [Renumbered]
- Section 317.398 - Qualified production activities income
- Section 317.401 - Addition for federal prescription drug plan subsidies excluded for federal tax purposes
- TEMPORARY PROVISIONS RELATING TO EXEMPTION FOR CERTAIN SALES OF MANUFACTURED DWELLING PARKS ARE COMPILED AS NOTES FOLLOWING ORS 317.401
- Section 317.405 - [Repealed]
- Section 317.410 - [Repealed]
- Section 317.415 - [Repealed]
- Section 317.420 - [Repealed]
- Section 317.425 - [Repealed]
- Section 317.430 - [Repealed]
- Section 317.435 - [Repealed]
- Section 317.440 - [Repealed]
- Section 317.445 - [Repealed]
- Section 317.450 - [Repealed]
- Section 317.455 - [Repealed]
- Section 317.460 - [Repealed]
- Section 317.465 - [Repealed]
- Section 317.470 - [Repealed]
- Section 317.475 - [Repealed]
- Section 317.476 - Net losses of prior years
- Section 317.478 - Pre-change and built-in losses
- Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain
- Section 317.480 - [Repealed]
- Section 317.485 - Loss carryforward after reorganization; construction
- Section 317.488 - Qualified donations and sales to educational institutions
- Section 317.491 - Contribution to charitable organization subject to disqualification order